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

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

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Overview (table of contents)



Annex 1








The full text of the Ordinance amending the Ordinance on value added tax (VAT notice) 1) 2)

§ 1

In the Ordinance on value added tax (VAT notice), see. Executive Order No. 663 of 16. June 2006, as amended by Decree 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. 1370 by 2. December 2010, Decree No. 1638 by 15. December 2010, Decree No. 1640 by 17. December 2010, Decree No. 274 of 23. March 2011, Decree No. 794 of 29. June 2011 and Decree No. 1312 of 15. December 2011, shall be amended as follows: 1. In the footnote to the title, the words ' as well as the Executive Council directive 2010/23/EU of 16. March 2010 amending Council 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 ' to: ' Council directive 2010/23/EU of 16. March 2010 amending Council 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, and Council directive 2010/45/EU of 13. July 2010 amending Council Directive 2006/112/EC on the common system of VAT as regards invoicing rules, the official journal of the European Union 2010, nr. L 189, page 1 ".

2. In accordance with the footnote to notice the title is inserted as footnote 2 to the notice title:

» 2) Ordinance contains provisions which are necessary for the application of Council Regulation (EC) No 1782/2003. 1186/2009 of 16. November 2009 establishing a Community system of relief from import or export duties, the official journal of the European Union 2009, nr. L 324, page 23, Council Regulation (EU) No. 904/2010 of 7. October 2010 on administrative cooperation and combating fraud in the field of value added tax, the official journal of the European Union 2010, nr. L 268, page 1, and the Council implementing Regulation (EU) No. 282/2011 by 15. March 2011 on the measures for the implementation of Directive 2006/112/EC on the common system, the official journal 2011, nr. L 77, page 1. In the notice includes certain provisions of Council Regulation (EC) No. 1186/2009, Council Regulation (EU) No. 904/2010 and the Council implementing Regulation (EU) No. 282/2011. According to article 288 of the Treaty where a regulation is directly applicable in each Member State. The reproduction of these provisions in the Ordinance is thus entirely justified in practical terms and shall not affect the regulations immediate validity in Denmark. '

The footnote to the notice title becomes footnote 1 to the notice title.

3. The introductory part shall be replaced by the following:

» Under section 13 (1). 17, section 13, paragraph 3, article 29, paragraph 4, article 34, paragraph 1, no. 5, and paragraphs 2 to 4, article 35, paragraph 1, no. 2, article 36, paragraph 1, no. 2 and 3, and paragraph 5, section 38, paragraph 4, article 42, paragraph 5, article 43, paragraph 4, § 45, paragraphs 5 and 6, section 46, paragraph 13, article 51, paragraph 3, section 51 (b), article 52, paragraph 4, article 53, paragraph 1, article 54, paragraph 1, article 55, article 57, paragraph 1, section 62 (a), paragraph 6, article 64, paragraph 1, article 66, paragraph 9, section 68 (a), paragraph 2, section 70, paragraphs 4 and 5, § 72 (5) section 73 (2), section 73 (a), paragraph 3, and section 81, paragraph 2, of the VAT law, see. lovbekendtgørelse nr. 287 of 28. March 2011, as amended by Act No. 1134 by 4. December 2009, law No. 277 of 27. March 2012 and law No. 590 by 18. June 2012, and by virtue of section 35, paragraph 1-4, in the tax administration, see. lovbekendtgørelse nr. 175 of 23. February 2011, fixed: ' 4. In the introductory part, the words ' section 52, paragraph 4 ', to: ' section 52 (a), paragraph 9, § 52 (c) (6) '.

5. paragraph 2 shall be replaced by the following: ' article 2. There can be tax free imports here to the land of goods from places outside the EU to the same extent and under the same conditions as are laid down for permanent duty-free treatment under Council Regulation (EC) No 1782/2003. 1186/2009. There may, however, not be done tax-free importation of goods covered by regulation chapters V, VI, XI and XIV, as well as article 104) (q. ' 6. section 4 is replaced by the following: ' article 4. There can be tax free imports of capital goods and other equipment as part of the transfer of activities, provided that the goods are intended for the pursuit of an activity that is not exempt in accordance with § 13. There may, however, not be done tax-free importation of goods for which there is no right to deduct input tax in accordance with article 42, paragraph 1, or for which there is only limited to deduct in accordance with article 42, paragraph 2 or 3. "

7. paragraph 5 is replaced by the following: ' 5. There can be tax free imports of audiovisual material of an educational, scientific or cultural character, within the meaning of. Annex 1 to Council directive 2009/132/EC, regardless of the application, they are intended for, where the material is produced by the United Nations or of one of the UN's specialised agencies.

(2). There can be tax free importation of collectors ' pieces and works of art of an educational, scientific or cultural character, if they are not intended for sale, and the introduction of institutions approved for duty-free treatment in accordance with Council Regulation (EC) No 1782/2003. 1186/2009.

(3). There can be tax free importation of official publications issued in the exercise of official authority in places outside the EU as well as of international organizations, institutions and bodies governed by public law established in places outside the EU, and if there is paid tax on the publications in places outside the EU, and the paid tax is not proved by the export.

(4). There can be tax free importation of printed matter, emitted in elections to the European Parliament, or as at general elections in the country of origin for printed matter broadcast by officially recognised, foreign political organizations, and if there is paid tax on printed matter in places outside the EU, and the paid tax is not proved by the export. '

8. In section 6 and section 7 shall be replaced by ' the regulation ' is referred to in paragraph 2: ' Council Regulation (EC) No. 1186/2009 '.

9. In section 8, paragraph 2, the words ' of Council Regulation (EEC) No 2377/90. 918/83, annex III and IV referred to in the ' to: ', as referred to in Council Regulation (EC) No 1782/2003. 1186/2009, annex III and IV '.

10. section 9 is repealed.

11. section 31 is replaced by the following: ' section 31. A humanitarian organization that is not registered in advance, must notify it with customs and tax administration for reimbursement of tax in accordance with article 45, paragraph 3. The humanitarian organization shall keep accounts, which may form the basis for the statement of the charge to be proved. '

12. section 32, paragraph 2, is hereby repealed.

13. section 34 is replaced by the following: ' § 34. By duty-free sales after section 34 (1). 5, to buyers with domiciled or habitually resident outside the EU, including the Faroe Islands and Greenland, the simplified invoice must be endorsed by the EU-Office of exit, from where export takes place. Endorsement can be done digitally, if Customs and tax administration has approved it system with which the digital endorsement is made. The simplified invoice shall include the purchaser's name and address. The invoice must be attached to the company's accounts as evidence of exemption. '

14. section 40, paragraph 6 is replaced by the following: ' (6). A company can issue a summary invoice for several separate supplies of goods or services, if the charge of the delivered goods or services subject to collect the invoice is due within one month. '

15. In paragraph 40 (b), the words ' article 46, paragraph 1, no. 6 ' to: ' section 46 (1) (8). 6 or 7 ' and ' performance ' is replaced by: ' shipment '.

16. In article 41 paragraph 3 shall be inserted: ' (3). In the case of delivery of goods or services, where the tax payable in respect of goods or services in another EU country, the information contained under section 40 (1), nr. 7, 8 and 9, is omitted on the invoice, if the taxable amount in respect of the goods delivered or services instead be specified by reference to the amount or extent of these goods or services, as well as their nature. '

17. section 43, paragraph 1, is replaced by the following:

» A company is able to issue a simplified invoice each shipment with a content after 2. point, if in each case the company supplies goods or services for more than 3,000 DKK or alone shall issue an invoice, having regard to the rules in section 40 (2). A simplified invoice must contain information about 1) issue date (invoice date), 2) sequential number, based on one or more series, which uniquely identifies the invoice, 3) the registered Enterprise (seller's) registration number, name and address, 4) quantity and nature of the goods supplied or the extent or nature of the services rendered, 5) the total revenue amount and the taxable amount liable or the necessary information for calculating the amount of duty , which can be done by Commander that the levy amounts to 20 per cent of the total revenue amount and 6) specific and unambiguous reference to the original invoice and the specific information that is changed, if the issued invoice shall constitute a document or message, as referred to in section 40 (2). '

18. The heading before section 45 is repealed.

19. sections 45 and 45 (a) repealed, and replaced by:

» Paper and electronic invoices


§ 45. A company must ensure the authenticity of origin, content integrity and readability for paper and electronic invoices from the time of issue to the end of the storage period under section 66 (1) or (3). By ensuring the authenticity of origin means assurance of supplier's invoice or invoice issuer identity. By ensuring content integrity means that the invoice the invoice content pursuant to section 40 (1), section 40 (a), section 40 (b), article 41, article 43, paragraph 1, or § 44, paragraph 1, should not be modified or deleted.

(2). The company shall adopt, how the company will ensure the authenticity of origin, content integrity and readability for invoices. The company's insurance may be effected by any form of self-monitoring by the company in accordance with the accounting Act and this order Chapter 12 establishes a reliable audit trail between the invoices issued by the company and the supply of goods or services, as the company makes.

(3). By an electronic invoice means that the invoice meets the content requirements under section 40 (1), section 40 (a), section 40 (b), article 41, article 43, paragraph 1, or § 44, paragraph 1, and the invoice is issued and received in any electronic format.

(4). A company can only issue electronic invoices to a receiver that accepts this. The recipient's acceptance shall be deemed to exist by any express written acceptance, formal or not, or implied, if an electronic invoice is included in the recipient's accounting and accounts, or if the recipient pays the amount invoiced according to an electronic invoice.

(5). If an undertaking submits several electronic invoices for the same beneficiary or makes more electronic invoices available for the same recipient, can information that is common to the various invoices, just set once if, for each invoice is access to all the information. '

20. In paragraph 47 shall be inserted before paragraph 1 as new pieces: ' (1). In respect of supplies of goods and services, which uses self-billing after section 52 (a), paragraph 3, must comply with the content requirements of the annex the settlement invoice according to § 40, paragraph 1, and shall be provided at settlement annex quotes: ' self invoicing ' or ' self-billing '. In addition, the buyer's registration number must be given in settlement voucher.

(2). The rules referred to in paragraphs 3 to 5 shall be equivalent to the terms of use at self-billing transactions between companies registered in this country. '

Paragraph 1-3 becomes paragraph 3-5.

21. section 48 is replaced by the following: ' section 48. Customs and tax administration can for certain taxable persons or, in some cases, in the interests of verification, stipulate that invoices should be translated to Danish, when 1) the invoices concerned the supply of goods or services with the place of supply in this country after chapter 4, or 2) the invoices received by taxable persons established in this country. '

22. section 49 shall be replaced by the following: ' § 49. Customs and tax administration may, for individual companies or groups of companies exempt from the rules governing invoices pursuant to this chapter. If the derogation concerns transactions between registered companies, the Customs and tax administration carry out consultation of EU's Vat Committee before customs and tax administration may grant a derogation. '

23. In article 52, paragraph 3, the words ' article 46, paragraph 1, no. 4 and 6 ' to: ' section 46 (1) (8). 4, 6 and 7 '.

24. In section 52, paragraph 10, nr. 3, the words ' benefits under section 46 (1) (8). 6 ': ' goods and services in accordance with article 46, paragraph 1, no. 4, 6 and 7 '.

25. In paragraph 54 (b) be changed in two places ' articles 52-54 and section 60 ' to: ' § § 52-54, § 60 and section 74, paragraphs 4 and 5 '.

26. In section 60 is inserted as paragraphs 4 and 5: ' (4). A company must specify the supplies of goods to other EU countries in accordance with paragraph 54 (a) (1). 3, and section 72 (1) (8). 1, of the basic regulation. section 34 (1). 1-4, must ensure that the specified amount under section 54 a, paragraph 4, and section 72, paragraph 2, no. 3 matches with each other for the relevant statement period.

(5). A company must specify the deliveries of services to other EU countries in accordance with section 54 (a) (1). 5, and section 72 (1) (8). 2, taking the place of supply of services is determined in accordance with section 16, paragraph 1, shall ensure that the specified amount under section 54 a, paragraph 6, and paragraph 72 (2), nr. 4, are consistent with each other for the relevant statement period. '' '

27. In section 66 is inserted as paragraph 4-6: ' (4). The retention periods referred to in paragraphs 1 and 3 apply to invoices in respect of supplies of goods and services with the place of supply in this country after chapter 4.

(5). An invoice that meets the rules in § 45 of the assurance of the origin authenticity, integrity, and readability, content must be stored either on paper or electronically, whether the invoice originally sent or made available as a paper invoice or electronic invoice.

(6). A company that uses electronic invoicing or storing invoices electronically, must keep descriptions of systems including hardware and software, as well as the procedures used to electronic issuance, receipt and storage of invoices. The company must also keep contracts and certificates as part of system descriptions, etc., Storage of system descriptions, procedures, contracts and certificates, etc. must be made on paper or by electronic means. '

28. section 71, paragraph 2 and 3 shall be deleted and replaced by: ' (2). A company can specify the invoice amount incl. tax amounts in any currency, if tax amount is in Danish kroner or euro. The rules laid down in paragraph 4 applies for the conversion to and from Danish kroner.

(3). If a company keep accounts in euros or other foreign currencies in accordance with paragraph 1, the accounting data contain information that, at any time, makes it possible to convert accounts into Danish kroner. If your company is leading company in Danish kroner, the invoice amount in euros or other foreign currencies, the underlying accounts shall be translated into Danish kroner.

(4). The company shall use the last published exchange rate at the time of the chargeable event after chapter 5 as conversion rate. For conversion between the euro and the Danish krone after 1. However, the company can point to apply The European Central Bank (ECB) rate between the Danish kroner and euro, and for conversion between Danish crowns and a third country's currency after 1. can the company apply PT. Ecb rates for the Danish krone and euro, respectively between the euro and the currency of the third country. Instead of the daily rates for 1. or 2. point the company may apply without prejudice to the customs tariff. However, paragraph 7. The company's choice between the aforementioned conversion rates shall be set out in a note to the company's accounts and shall be binding for a period of at least 2 years. Customs and tax administration may in exceptional circumstances authorise the company changes the conversion method, even though the 2-year period has not expired.

(5). Invoices in accordance with paragraph 2, which are received or issued in a different currency than is posted in, be deemed to have been issued in Danish kroner, if there is a conversion rate to indicated Danish kroner or an amount in Danish kroner on the invoice. This also applies if the invoice amount is stated in DKK. '

Paragraph 4-6 becomes paragraph 6-8.

29. In section 71, paragraph 4, 1. point, there will be (6) 1. paragraph, the words ' paragraph 3 ': ' paragraph 3-5 '.

30. In article 72, paragraph 1, no. 2, insert as 2. item:

' However, the deliveries of services not specified, if the service is exempt from tax in another EU country, where the service has the place of supply. '

31. In section 74 as paragraphs 4 and 5 shall be added: ' (4). A company that delivers goods to other EU countries in accordance with article 34, paragraph 1, no. 1-4, when posting (customer book) document the customers ' foreign VAT identification numbers.

(5). A company that provides services to other EU countries, taking the place of supply of services is determined in accordance with section 16, paragraph 1, shall upon posting (customer book) document the customers ' foreign VAT identification numbers, insofar these VAT identification numbers is informed in accordance with article 55 of Council implementing Regulation (EU) No. 282/2011, see. Annex 1 to this order. '

32. Under section 74 shall be inserted:

» Inactive registration for tax § 74 a. Customs-and tax administration publishes via skat.dk/TastSelv Business that a business registration fee is marked as inactive, if 1) business after chapter 15 alone have entered duty with the quotation of $ 0 as the amounts in all the fields (nulangivelse of charge) within 12 months in a row, to be counted from the expiration of the first declaration deadline , 2) company under section 72 and section 73 of the basic regulation. § 54, only specified supplies to other European Union countries with the quotation of $ 0 as the amounts in all the fields (nulangivelse of EU-deliveries) within 12 months in a row, to be counted from the expiration of the first period, 3) to declare the company not under section 72 and section 73 of the basic regulation. § 54, specified supplies to other EU countries within 12 months in a row, to be counted from the expiration of the first period, while others declare information shows that company within the same period, has supplied goods or services to other EU-countries, or 4) company to use for review for registration or amendment of registration of tax levy has made false or misleading information or omission of information in such a way that company would not have been registered for tax or could have maintained the registration for tax, customs and tax administration had received the necessary information.


(2). If a company that is labelled as inactive pursuant to paragraph 1, nr. 1, 2 or 3, can demonstrate to the satisfaction of the Customs and tax administration, that the company operates independent economic activities, including in respect of supplies of goods or services which are exempt from tax according to § 13, customs and tax administration cancels the marking of the company as inactive and shall communicate this to the company.

(3). A business any questions or messages to customs and tax administration in response to a marking as inactive, to be sent digitally via skat.dk/TastSelv Business. Customs and tax administration messages to companies in accordance with paragraph 1 or 2 are sent as documents in non-human form without the signature of an officer of the Customs and tax administration and is legally equated with documents with signature. '

33. section 92, paragraph 3 is replaced by the following: ' (3). The invoice shall state that the item is sold in accordance with the special rules for used goods, etc., and that the buyer does not have credit for the tax that is included in the price, since the invoice clearly must be endorsed 1) ' margin scheme-second-hand goods-buyer has no deductions for VAT ', 2) ' margin scheme-art-buyer has no deduction of VAT ', or ' margin scheme-3) collectors ' pieces and antiques-buying have no deduction of VAT '. '

34. In section 92 (4) 1. paragraph, the words ' section 40 (1) of the ' to: ' § 40, paragraphs 1 and 4 ';

35. paragraph 95 (a), paragraph 3 is replaced by the following: ' (3). The invoice shall state that the special scheme for travel agents is applied, since the invoice clearly should be endorsed ' margin scheme-travel agents ' or ' margin scheme-travel agents '. '

36. In article 100, paragraph 1, no. 2, the words ' section 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 ' to: ' section 43, paragraph 1, point 2, paragraph 2, 1st paragraph, paragraph 4, 2nd paragraph (5) or (6), section 44, section 45 (1) ', and ' section 66 (1) or (3) ' shall be replaced by: ' § 66, paragraphs 1, 3, 4, 5 or 6 '.

37. section 100 (1) (8). 3 and 4, shall be repealed, and replaced by: ' 3) overrides the conditions laid down pursuant to section 1, nr. 1, 2 or 3, or 2, 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, para. 7, 5) fails as a supplier of goods or services to customers in foreign countries to make the necessary self-monitoring of information about customers ' VAT identification numbers and associated names or addresses under article 18 of the Council implementing Regulation (EU) No. 282/2011, see. Annex 1 to this notice, or 6) shall give false or misleading information or conceals information about own VAT number in relation to suppliers of goods or services from other EU countries in accordance with article 55 of Council implementing Regulation (EU) No. 282/2011, see. Annex 1 to this order. '

38. the notice shall be inserted as annex 1 to annex 1, as amended by Annex 1 to this notice.

§ 2 paragraph 1. The notice shall enter into force on the 1. January 2013, see. However, paragraph 2.

(2). § 1, nr. 2, 3, 5-13, 15, 23, 24, 30, 37 and 38, will enter into force on 1. July 2012.

(3). paragraph 40 (b), article 52, paragraph 3, section 52, paragraph 10, nr. 3, and section 72 (1) (8). 2, 2. paragraph, in order No. 663 of 16. June 2006 on value added tax (VAT notice), as amended or added by § 1, nr. 15, 23, 24, and 30, in this Ordinance, have effect for invoicing, accounting and return for periods starting with the 1. July 2012.

(4). section 54 b, § 60, paragraphs 4 and 5, and section 74, (4) and (5) of Decree No. 663 of 16. June 2006 on value added tax (VAT notice), as amended or added by § 1, nr. 25, 26 and 31, in this Ordinance, have effect for posting and return for periods starting with the 1. January 2013.

The Danish Ministry of taxation, the 28. June 2012 Thor Möger P/Kaj-Henrik Ludolph



Annex 1



' Annex 1



Excerpts of the Council implementing Regulation (EU) No. 282/2011/EU of 15. March 2011 on the measures for the implementation of Directive 2006/112/EC on the common system of Article 18.

1. Unless the supplier has been informed otherwise, the visitor can take customer's status as taxable person for granted, when the customer is established in the community: a) if the customer has notified the supplier its personal VAT identification number, and the supplier has confirmed the validity of this registration number and the associated name and the associated address in accordance with article 31 of Council Regulation No 40/94. 904/2010 of 7. October 2010 on administrative cooperation and combating fraud in the field of value added tax.



(b)) if the client has not yet received a personal VAT identification number, but shall notify the supplier, that he or she has applied to get a, provided that the supplier receives any other documentation that shows that the customer is a taxable person or a non-taxable legal person, to be VAT registered, and reasonably verifies the information, the customer has communicated, in accordance with the normal commercial security procedures including verification of identity or payment.

2. Unless the supplier has gotten other enlightened, can this take it for granted that a customer who is established in the community, have the status of non-taxable when the supplier can prove that the customer does not have granted that his personal VAT identification number.

3. Unless the supplier has gotten other enlightened, can this take it for granted that a customer established outside the community, have the status of taxable person: a) if the supplier from customer receives a certificate, which is issued by the client's tax authorities to prove that the customer carries out economic activities which justify this to get VAT refunded, without prejudice. Council Directive 86/560/EEC on the harmonisation of the laws of the Member States relating to turnover taxes-Measures for the refund of value added tax to taxable persons not established in Community territory.



(b)) if the supplier if the customer is not in possession of this certificate is in the possession of the VAT identification number or similar number which the customer has been assigned to the country of establishment and which are used for the identification of the companies, or any other documentation that shows that the customer is taxable, and if the supplier reasonably verifies the information, the customer has communicated, in accordance with the normal commercial security procedures including control of identity or payment.

Article 55.

For the operations referred to in article 262 of Directive 2006/112/EC, to taxable persons who have obtained a VAT identification number in accordance with the provisions of article 214 of the said directive, and non-taxable legal persons who are identified for VAT purposes, when they are acting in that capacity, immediately announce their VAT identification number for their suppliers of goods and services.

In article 3, paragraph 1 (b)), of Directive 2006/112/EC referred to taxable persons have the right not to be imposed on charges for their acquisitions, within the community, in accordance with article 4, paragraph 1, of the present regulation, shall not announce their VAT identification number for their suppliers of goods, if they are registered for VAT in accordance with article 214, paragraph 1 ) (d) and (e)) of the said directive. '
Official notes 1) Ordinance contains provisions implementing 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, and Council directive 2010/45/EU of 13. July 2010 amending Council Directive 2006/112/EC on the common system of VAT as regards invoicing rules, the official journal of the European Union 2010, nr. L 189, page 1.

2) Ordinance contains provisions which are necessary for the application of Council Regulation (EC) No 1782/2003. 1186/2009 of 16. November 2009 establishing a Community system of relief from import or export duties, the official journal of the European Union 2009, nr. L 324, page 23, Council Regulation (EU) No. 904/2010 of 7. October 2010 on administrative cooperation and combating fraud in the field of value added tax, the official journal of the European Union 2010, nr. L 268, page 1, and the Council implementing Regulation (EU) No. 282/2011 by 15. March 2011 on the measures for the implementation of Directive 2006/112/EC on the common system, the official journal 2011, nr. L 77, page 1. In the notice includes certain provisions of Council Regulation (EC) No. 1186/2009, Council Regulation (EU) No. 904/2010 and the Council implementing Regulation (EU) No. 282/2011. According to article 288 of the Treaty where a regulation is directly applicable in each Member State. The reproduction of these provisions in the Ordinance is thus entirely justified in practical terms and shall not affect the regulations immediate validity in Denmark.