Publication of the amendment of the VAT allowance (VAT) repayment

§ 1

Notice no. 1492 by 15. December 2009 on the reimbursement of value added tax (VAT) is hereby amended as follows :

1. I Inline in section 35 (4), 2, in the tax administration law, cf. Law Order no. 907 of 28. August 2006 "to :" § 35 in the tax management bill, cf. Law Order no. 907 of 28. In August 2006, as amended by Section 1 of Act 1. 545 of 26. "May 2010".

2. § 1 ITREAS :

" § 1. A company established in this country and the applicant for reimbursement of tax paid to one or more other EU Member States must submit an application to this or those EU countries via SKAT's web portal.

Paragraph 2. The application must be submitted to SKAT at the latest by 30. September of the calendar year after the payment period. SKAT may inform you that the period after 1. Act. exposed. SKAT's notice of release is published on the SKATs website (www.skat.dk). `

3. Section 3, paragraph 3. 1, no. 5, ITREAS :

" 5) a statement by the undertaking that the establishment has not delivered goods or services that are considered to be provided in the other EU country of the reimbursement period, except for transport services by rules in the other EU country corresponding to the section 73 of the law ; transport services or benefits related to the exemption of a tax on the rules of the other EU country which are equivalent to the section 34 or section 36 (3) of the EU. 2, or goods and services which, in accordance with the rules of the other EU country, are subject to the reverse charge of payment for the charge. ` ;

4. Section 6 (2). 2, ITREAS :

" Stop. 2. By declaration after paragraph 3 (1), 1, no. 5, the company must indicate that the establishment has not delivered goods or services that are considered to be delivered here in the country at the time of payment, except for :

1) transport services by Article 73 of the law ;

2) transport services or services related to them which are exempt from the charge under the Act of Articles 34 or section 36 (3). 2, or

3) goods and services which, in accordance with the law, are covered by the reverse charge of charge for duty. ` ;

5. I § 15 inserted after paragraph 1. 2 as new paragraph :

" Stop. 3. SKAT may fix the technical requirements for the electronic communications for the submission and treatment of the application for reimbursement of the tax. SKAT's announcement of technical requirements for undertakings shall be published on the SKATs website (www.skat.dk). ` ;

6. § 17, paragraph 1. 2, no. 2, ITREAS :

" 2) a statement that, in the period of reimbursement, the company has not exercised the obligation to register for the purposes of Section 47, Section 50 or Section 51 (b) as regards deliveries of goods or services in this country, except for transport services under the law ; section 73, transport services or services related to them, which are exempt from the charge under the Act of Articles 34 or section 36 (3). 2, or goods and services which, in accordance with the law, are covered by the reverse charge of charge for duty. ` ;

§ 2

Paragraph 1. The announcement shall enter into force on the 30. September 2010, cf. paragraph 2.

Paragraph 2. Section 1 (1). 2, in Notice no. 1492 by 15. In December 2009, as drawn up by this Order of this Order, Section 1, 2, has effect in such a way that if SKAT is 30. In September 2010 or later, the deadline for the application for reimbursement of charges for periods for 2009 is subject to a specific other day in 2010 or 2011, shall be deemed to be submitted after the 30. September 2010, but no later than the new deadline for which time has been submitted.