Ordinance Amending The Ordinance Concerning The Reimbursement Of Value Added Tax (Vat)

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om godtgørelse af merværdiafgift (moms)

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=133393

Ordinance amending the Ordinance concerning the reimbursement of value added tax (VAT)

§ 1

In executive order No. 1492 by 15. December 2009 for the reimbursement of value added tax (VAT) shall be amended as follows: 1. In the introductory part, the words ' section 35 (2) of the tax administration, see. lovbekendtgørelse nr. 907 of 28. August 2006 ' to: ' section 35 in tax administration, see. lovbekendtgørelse nr. 907 of 28. August 2006, as amended by section 1 of Act No. 545 of 26. May 2010 '.

2. paragraph 1 is replaced by the following: ' article 1. A company that is established in this country, and seeking reimbursement of the fee paid to one or more other EU countries, must submit an application for this or these countries via the European Union's web portal.

(2). Applications must be submitted to TAX by 30. September of the calendar year after the period of compensation. TAX can announce that the deadline for 1. item postponed. Artifact's message on deadline postponement shall be published on the artifact's website (URwww.skat.dk). '

3. § 3 (1) (8). 5, shall be replaced by the following: ' 5.) a statement by the company that the company has not delivered goods or services considered to be delivered in the second EU country in remuneration period, apart from transport services in accordance with the rules in the other EU country corresponding to § 73, transport services or services related thereto which are exempt according to rules in the other EU country, which corresponds to section 34 or § 36 (2), or goods and services in accordance with the rules in the other EU country is subject to the reverse charge mechanism for duty. '

4. Article 6, paragraph 2 is replaced by the following: ' (2). By declaration under section 3 (1) (8). 5, the company must specify that the company does not have supplied goods or services considered to be delivered here in the country in remuneration period, apart from 1) transport services in accordance with section 73, 2) transport services or services related thereto which are exempt according to § 34 or section 36, paragraph 2, or 3) goods and services, which by law are subject to the reverse charge mechanism for duty. '

5. In paragraph 15 shall be inserted after paragraph 2 as new paragraph: "(3). TAX can fix the detailed technical requirements for corporate electronic communication for the submission and processing of applications for reimbursement of the fee. Artifact's message about technical requirements for establishments shall be published on the artifact's website (URwww.skat.dk). '

6. § 17 (2). 2, is replaced by the following: ' 2) statement to the company in compensation period should not have engaged in activities that lead to registration duty in accordance with section 47 of the Act, section 50 or section 51 (b) with regard to the supply of goods or services here in the country, with the exception of transport services in accordance with section 73, transport services or services related thereto which are exempt according to § 34 or section 36, paragraph 2, or goods and services that after the law is subject to the reverse charge mechanism for duty. '

§ 2 paragraph 1. The notice shall enter into force on the 30. September 2010, see. (2).

(2). section 1, paragraph 2, of Decree No. 1492 by 15. December 2009, as amended by section 1 of this order, no. 2, have effect in such a way that if the TAX on 30. September 2010 or later announces that the deadline for applying for reimbursement of tax for periods of 2009 is exposed to a particular second day in 2010 or 2011, shall be considered as application filed after 30 June. September 2010, but no later than for the new deadline for timely filed.

The Danish Ministry of taxation, the 25. September 2010 Troels Lund Poulsen/Kaj-Henrik Ludolph