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, inter alia, by Decree No. 1206 by 2. December 2008, Decree No. 1497 by 15. December 2009, Decree No. 434 of 23. April 2010, Decree No. 1638 by 15. December 2010, Decree No. 274 of 23. March 2011 and at the latest by the Decree No. 794 of 29. June 2011, shall be amended as follows: 1. Notice the title is replaced by the following:

» Order on value added tax (VAT notice) ' 2. The footnote to the title of the notice is replaced by the following: ' 1) Ordinance contains provisions implementing Council Directive 2006/112/EC of 28 June 1999. November 2006 on the common system, the official journal of the European Union 2006, nr. L 347, page 1, Council Directive 2006/138/EC of 19. December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the system of radio and television broadcasting services and certain electronically supplied services, the official journal of the European Union 2006, nr. L 384, page 92, Council Directive 2008/8/EC of 12. February 2008 amending Directive 2006/112/EC as regards the place of supply of services, the official journal of the European Union 2008, nr. L 44, p. 11, Council Directive 2008/117/EC of 16. December 2008 amending Directive 2006/112/EC on the common system in order to prevent tax evasion in connection with intra-Community transactions, the official journal of the European Union 2009, nr. L 14, page 7, Council directive 2009/69/EC of 25. June 2009 amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import, the official journal of the European Union 2009, nr. L 175, page 12, Council directive 2009/132/EC of 19. October 2009 laying down the scope of article 143) (b) and (c)), of Directive 2006/112/EC as regards exemption from value added tax for the purposes of certain final importation of goods, the official journal of the European Union 2009, nr. L 292, page 5, Council directive 2009/162/EU of 22. December 2009 amending certain provisions of Directive 2006/112/EC on the common system, the official journal of the European Union 2010, nr. L 10, page 14, as well as Council directive 2010/23/EU of 16. March 2010 amending Directive 2006/112/EC on the common system of VAT as regards an optional and temporary application of the reverse charge mechanism for the supply of certain services which can be exposed to fraud, the official journal of the European Union 2010, nr. L 72, page 1. '

3. In section 24 shall be added as paragraph 2: ' (2). Customs and tax administration can give a company that is liable for payment of the registration fee of tourist drive in this country with foreign registered buses, ordered to comply with the rules for access to inspection in accordance with paragraph 1, as well as for review, accounting and payment of duty in accordance with section 20, section 21, article 23, paragraph 2, 1. paragraph, or (3). '

4. for the purposes of section 40 shall be inserted after paragraph 1 as new paragraph: "(2). Any document or any message that specifically and unambiguously modifies or referring to the original invoice, shall be treated as an invoice. ';

Paragraph 2 becomes paragraph 3-8-9.

5. In article 40, paragraph 8, which becomes paragraph 9, paragraphs 6 and 7 shall be replaced by ' ': ' paragraph 7 and 8 '.

6. The heading before section 40 (a) is replaced by the following:

» Invoice requirements, where to buy in this country is liable for payment of tax ' 7. The heading before section 41 shall be replaced by the following:

» Invoice requirements for sales to other EU countries ' 8. The heading before section 42 shall be replaced by the following:

» Invoice requirements when selling through a tax representative in this country ' 9. In section 49 (a) shall be deleted: ' settle and ' shall be deleted: ' settlement and ', and ' settles and indicates ' shall be replaced by: ' must enter and pay '.

10. section 67 is replaced by the following: ' § 67. A company shall, for each fiscal period and before the end of the law's deadline for filing tax return have posted and completed tax accounts and including documenting the basis for the input tax (purchase VAT) of the purchased goods or services.

(2). Customs and tax administration can give a firm direction to the company within a time limit that cannot be fixed at less than 14 days, shall update the posting and document the basis for purchase tax for one or more periods of duty. '

11. In section 72, paragraph 3, nr. 2, the words ' 800,000 DKK 400,000 DKK to ': ' neither ' and ' and ' to: ' or '.

12. In section 72, paragraph 4, the words ' 800,000 DKK ' for: ' 400,000 DKr. ' 13. § 93 (1), is replaced by the following:

» A company providing second-hand goods in accordance with section 70, paragraphs 1 and 5, or § 71, for each tax period and before the end of the law's deadline for filing tax return have posted and completed tax accounts and including documenting the purchase price of the purchased second-hand goods. The company shall also, depending on the nature and character of the company's shipments of used goods, keep an account of deliveries according to the rules laid down in paragraphs 2 to 5 or 6. '

14. In article 93 paragraph 7 is inserted: ' (7). Customs and tax administration can provide a company providing second-hand goods in accordance with section 70, paragraphs 1 and 5, or § 71, ordered to comply with the rules on invoicing and accounting for the supplies of second-hand goods under paragraph 1-6, or § 92. '

15. section 100 shall be replaced by the following: ' § 100. Unless a higher penalty is inflicted in accordance with section 81, paragraph 3, be punished by a fine anyone who intentionally or grossly negligently, 1) shall give false or misleading information or conceals information needed for customs and tax administration control, 2) violates section 18 (2), (3). paragraph, section 20, section 21, article 23, paragraph 2, 1. paragraph, or (3), article 25, paragraph 1, section 26, section 31, § 33, § 34, § 35, § 36, § 37, paragraph 3, article 38, article 39 (a), paragraph 3, article 40, paragraphs 1, 3, 4 or 5, paragraph 40 (a), section 40 (b), article 41, article 42, article 43, paragraph 2, 1. paragraph (5) or (6), section 44, article 45, paragraph 1, 2, 4 or 5, article 45 (a), paragraph 1, 2 or 3, § 47, section 49 (a), article 50, § 51, § 52, section 53, section 54 (1), section 54 (a), article 55, article 56, paragraph 1, § 57, § 58, § 59, § 60, § 61, 1. section, or paragraph 2, article 63, paragraph 1 or 3, § 64, 3. section, § 65, 1. paragraph, article 66, paragraph 1 or 3, article 67, paragraph 1, article 69, paragraph 2 or 3, § 70, § 71, § 72, section 73 (1) or (2), section 73 (a), article 74, § 76, § 77, section 78, section 79, paragraph 2, article 81, article 82, § 83, § 84, section 85, paragraph 1, § 86, 88, 89, § § § 90 (1), (2) or (4), section 92, section 93, section 94, § 95, § 95 (a), section 95 (b), section 95 (c) (4), § 95 d section 95 (e), section 95 (f), section 95 g, § 95 h, section 95 in section 95, j, § 96 (4), (5) 1. paragraph, paragraph 6 or 7, section 97 (3), section 98 or 99, § 3) overrides the conditions laid down pursuant to section 1, nr. 1, 2 or 3, or 2, or 4) fails to comply with the injunction, cold cuts or requirements issued under section 24, paragraph 2, article 40, paragraphs 7 or 8, § 43 (4), 3. paragraph, article 67, paragraph 2, or section 93, paragraph 7.

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

(3). 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. January 2012, without prejudice. However, paragraph 2.

(2). Pursuant to section 72, paragraph 3, of Decree No. 663 of 16. June 2006 concerning the value added tax law (VAT Act) as amended by § 1, nr. 11, in this order, companies can get customs and tax administration's permission to enter the supply of goods to other EU countries for quarters from the 1. January 2012 on the terms that the company not covered by the law's rules for monthly tax period, and that the company's shipments of goods to other EU countries does not exceed 400,000 DKr. neither in the current quarter or in each of the prior four quarters.

The Danish Ministry of taxation, the 15. December 2011 Thor Möger P/Kaj-Henrik Ludolph