Ordinance Amending The Ordinance On Value Added Tax Law (Vat Law)

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om merværdiafgiftsloven (momsloven)

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Ordinance amending the Ordinance on value added tax law (VAT law)

§ 1

In the Ordinance on value added tax law (VAT law), see. Executive Order No. 663 of 16. June 2006, as amended by, inter alia, Executive Order No. 1206 by 2. December 2008, Decree No. 62 of 27. January 2009, Decree No. 1497 by 15. December 2009, Decree No. 434 of 23. April 2010, Decree No. 1638 by 15. December 2010 and at the latest by the Decree No. 274 of 23. March 2011, shall be amended as follows: 1. In the introductory part, the words ' no. 966 by 14. October 2005, as amended by Act No. 524 of 17. June 2008, law No. 525 by 17. June 2008, law No. 520 of 12. June 2009, law No. 1134 by 4. December 2009 and Act No. 1361 of 8. December 2010 ' to: ' no. 287 of 28. March 2011 '.

2. section 43, paragraph 5 is replaced by the following: ' (5). A company must issue an invoice with a content in accordance with section 40 (1), if your company provides goods or services to a private consumer, and the shipment is subject to the rules in section 8 the equation V on deduction for help and rehabilitation at home, or if your company provides services to a private consumer for 5,000 DKK or more. '

3. In article 47, paragraph 3, 2. paragraph, shall be replaced by ' www.skat.dk ': skat.dk/TastSelv ' profession '.

4. The headings before section 50, the» Accounting requirements General requirements ', is hereby repealed.

5. Under section 49 shall be inserted in Chapter 12:

» Indication and accounts

General requirements for entering and accounts section 49 (a). Businesses must electronically settle and set fee after chapter 15 for customs and tax administration on skat.dk/TastSelv Profession regulation. However, paragraph 2.

(2). Companies that do not have their own technical equipment for electronic billing and statement of tax in accordance with paragraph 1, settles and indicates the charge by using a form drawn up by the Customs and tax administration. '

6. In article 73, paragraph 2, shall be inserted after ' customs and tax administration ': ' in skat.dk/TastSelv profession '.

7. section 81 (3) and (4) are repealed.

8. In article 95, paragraph 3, the words ' the money laundering and financing of terrorism, referred to in article 6. lovbekendtgørelse nr. 806 of 6. August 2009 ' is replaced by: ' laundering of proceeds and financing of terrorism '.

9. In article 96, paragraph 2, the words ' section 34 (2), ', and in paragraph 96, paragraph 3, the words ' section 34, paragraph 3.0 ' to: ' section 34 '.

10. In paragraph 100, paragraph 2, shall be inserted after ' § 47 ': ', section 49 (a), paragraph 1 '.

11. section 100 (3) and (4) shall be repealed, and replaced by: ' (3). In the same way be punished whoever intentionally or grossly negligently fails to comply with the Customs and tax administration's cold cuts, injunction or claim under section 40, paragraphs 6-7 or 8, § 43, (4) or section 67, paragraph 2.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

(5). The rules set out in sections 18 and 19 of the law on the levying of taxes and duties, etc. (Recovery Act) shall also apply to infringements of the order. '

§ 2 paragraph 1. The notice shall enter into force on the 1. July 2011, see. However, paragraph 2.

(2). § 43 (5) of Decree No. 663 of 16. June 2006, as amended by section 1, nr. 2, in this Ordinance, have effect for 1) invoices issued from and with the 1. July 2011, of supplies that are subject to the rules in section 8 the equation V on deduction for help and rehabilitation at home, and 2) where delivery in accordance with section 23 of the VAT law has taken place from the 1. June 2011.

The Danish Ministry of taxation, the 29. June 2011 Peter C/Per Hvas