Law On The Amendment Of The Vat Act, Afgiftsloven, Payroll Tax Collection Law, Law On Public Gambling In Tournament Shape And Various Other Laws (Extension Of Payroll Tax Exemption For Museum Activities, Vat Deduction In Lieu Of Reimbursement For The D...

Original Language Title: Lov om ændring af lønsumsafgiftsloven, momsloven, opkrævningsloven, lov om offentligt hasardspil i turneringsform og forskellige andre love(Udvidelse af lønsumsafgiftsfritagelse for museumsvirksomhed, momsfradrag i stedet for godtgørelse for visse transak

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Law on the amendment of the VAT Act, afgiftsloven, payroll tax collection law, law on public gambling in tournament shape and various other love1)

(Extension of payroll tax exemption for Museum activities, VAT deduction in lieu of reimbursement for certain transactions, the option of a daily fine by unregistered company, certain relaxations in billing rules, etc.)

WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:

The Danish Parliament has adopted and we know Our consent confirmed the following law:

§ 1

Of the law on the tax on payroll, etc., see. lovbekendtgørelse nr. 466 of 22. May 2006, as amended, inter alia, by § 1 of lov nr. 526 of 17. June 2008, § 2 of the law No. 520 of 12. June 2009 and § 1 of lov nr. 1361 of 8. December 2010 and no later than the section 8 of Act No. 1382 of 28. December 2011, is amended as follows: 1. In article 1, paragraph 2, no. 7, the words ' within the scope of the Museum Act or related to University law '.

§ 2

Of the law on value added tax (VAT), see. lovbekendtgørelse nr. 287 of 28. March 2011, as amended by Act No. 1134 by 4. December 2009, section 9 of Act No. 1382 of 28. December 2011 and section 13 of the Act No. 118 of 7. February 2012, shall be amended as follows: 1. In the footnote to the title of the Act shall be replaced by ' 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, and 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. ': ' 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, 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, and Council directive 2010/45/EU of 13. July 2010 amending 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 article 3, paragraph 2, no. 1, and section 11 (1) (8). 2, the words ' paragraph 4 ': ' paragraph 6 '.

3. In article 13, paragraph 1, no. 15 is added to 3. item:

» In connection with the carriage of passengers to or from abroad include the exemption after 1. PT also passengers accompanying baggage and means of transport. '

4. In § 23 paragraph 5 is inserted: ' (5). In the case of delivery of goods or services, resulting in successive statements of account or payments without being subject to the transfer of goods or sale of goods on credit under section 4, paragraph 3, nr. 2, be deemed to be the delivery date, see. (1) in order to be at the end of each period, as these statements of account or payments relate. '

5. In section 24 shall be added as paragraph 2: ' (2). By continuous supply of goods referred to in paragraph 1, and where the delivery spans more than 1 month, the delivery is considered to take place each on the last day of the month, as long as the shipment of the goods has not been completed. '

6. In article 25 paragraph 2 shall be inserted: ' (2). At the ongoing acquisition of goods referred to in paragraph 1, and where the delivery spans more than 1 month, is considered the acquisition to take place each on the last day of the month, as long as the shipment of the goods has not been completed. '

7. The heading before section 25 (a) and section 25 (a) is replaced by the following:

» Supplies of services within the EUROPEAN UNION article 25 (a). for the provision of services within the EU either here to this country or to another EU country, where the customer of the services is liable for payment of the tax by the benefits, taking the place of supply of services is determined in accordance with section 16, paragraph 1, shall be laid down in the time of delivery pursuant to section 23 (1) and (3).

(2). By continuous supply of services referred to in paragraph 1, shall be deemed to be delivery to take place each on the last day of the calendar year when the receipt of benefits have stretched out over a period of more than 1 year without intermediate settlement or payment for services, and as long as the receipt of benefits is not finished. '

8. In article 34, paragraph 1, no. 5, 1. paragraph, the words ' by a buyer who is not registered in this country in accordance with sections 47, 49, 51 or 51 a ' to: ' by a buyer who is not established in this country '.

9. section 34 (1). 14 is replaced by the following: ' 14) delivery by: (a)) goods and services to diplomatic missions and consular posts and associated personnel with diplomatic rights in other EU countries, in so far as they are eligible for a tax exemption in the host country, and for goods, if the goods are transported to the EU country concerned.

b) goods and services to the European Community, the European Atomic Energy Community, the European Central bank or the European investment bank or to the bodies set up by the EU, for which the Protocol of 8. April 1965 on the privileges and immunities of the European Communities shall apply, within the limits and under the conditions laid down by the said Protocol and by agreements on the implementation of this or headquarters agreements, in so far as this does not result in distortion of competition.

c) goods and services to other international bodies other than those referred to in point (b), and which is recognized as such by the public authorities in the country, which is the host country, and to the staff of these bodies with diplomatic privileges within the limits and under the conditions laid down by the international conventions establishing the organizations or by headquarters agreements.

d) goods and services that have a different EU country as destination, and which is intended for the armed forces from a NATO country other than the country of destination itself, for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in the common defence policy, and in so far as the person concerned is entitled to tax exemption in the host country , and for goods, if the goods are transported to the EU country concerned.

e) Products and services to the uk armed forces stationed on the island of Cyprus pursuant to the Treaty establishing the Republic of Cyprus of 16. August 1960, when these goods and services is intended for use by the armed forces or the civilian staff accompanying them, or for supplying their messes or canteens, and in so far as the person concerned is entitled to exemption from tax in the Republic of Cyprus, and of goods, if the goods are transported to the Republic of Cyprus. '

10. In section 34 shall be inserted after paragraph 1 as new paragraph: "(2). By travellers, see. (1). 5, 2. paragraph, means a person who is not domiciled or habitually resident within the EU. '

Paragraph 2-6 becomes paragraph 3-7.

11. In section 37 shall be inserted following paragraph 7 and 8: ' (7). Companies may, by statement of tax liabilities as input tax deduct tax in accordance with this Act for the company's procurement of goods and services, etc., used exclusively for the use of the company's shipments subject to section 13, paragraph 1, no. 10, and nr. 11 (a) to (e) in so far as these benefits are delivered to purchasers outside the European Union, or when the transactions in question are directly linked to products, which are exported to places outside the EU.

(8). Carriers may, by statement of tax liabilities as input tax deduct tax in accordance with this Act for the company's procurement of goods and services, etc., which are used exclusively in connection with the carriage of passengers to or from abroad by persons with accompanying baggage and means of transport, in accordance with article 3. section 13 (1). 15. ' 12. section 45 (3) and (4) are repealed.

Paragraph 5-8 will be hereafter referred to paragraphs 3 to 6.

13. section 47, paragraph 1 is replaced by the following:

' Taxable persons operating with the supply of goods or services, must report their activities to the registration with the Customs and tax administration. This does not apply to 1) company with the supply of goods and services which are exempt pursuant to section 13, except for operations as referred to in section 37, paragraphs 7 and 8, and 2) taxable persons making supplies of goods, which is stored in the Copenhagen free port or a free warehouse, a customs warehouse or a tax warehouse without charge. '

14. section 47, paragraph 5, 6. paragraphs, are hereby repealed.

15. In paragraph 47 shall be inserted after paragraph 5 as new paragraph: "(6). The owner or the responsible leadership of a company ceases to operate the registry service provider shall inform the Customs and tax administration about the company's termination no later than 8 days after the cessation. The owner or the responsible leadership of a business may not continue or initiate the operation of the company, if the company's registration is terminated, withdrawn or refused according to the rules laid down in this law or charging the law. '

Paragraphs 6 and 7 become paragraph 7 and 8.

16. In section 47, paragraph 6, 1. point, there will be (7) 1. paragraph, the words ' and (5) 1. paragraph, ': ', paragraph 5, 1st paragraph and paragraph 6 '.

17. The heading before section 51 (b) is replaced by the following:

» Information about registered businesses '.

18. In paragraph 51 (b) paragraph 2 shall be inserted:
' (2). Tax Minister lays down the detailed rules and implement other measures for use in this country by certain rules for information about company registration in accordance with Eu regulations on the EU countries ' administrative cooperation on VAT and on the implementation of the VAT system directive. '

19. § § 52 and 52 (a) repealed, and instead reads ' § 52. Invoicing in respect of supplies of goods or services must be done in accordance with the rules in this country, if the place of supply is here in the country according to the rules laid down in Chapter 4.

(2). Invoicing in respect of supplies of goods or services must be done in accordance with the rules in this country, when the taxable person supplying goods or services, are established in this country by virtue of the seat of his economic activity, business premises, domicile or habitual residence, and 1) when goods or services are supplied to another EU country, where the goods or services, the customer is liable for payment of the levy , but will not issue the invoice (self-billing) on behalf of the supplier, or 2) when goods or services are supplied to places outside the EU.

(3). Invoicing in respect of supplies of goods or services must be done in accordance with the rules in this country, 1) when the taxable person supplying goods or services is established in another Member State by virtue of the seat of his economic activity, business premises, domicile or habitual residence, and 2) when the one here in the country wanes goods or services, is liable for payment of the fee and, in addition, shall issue the invoice (self-billing) on behalf of the supplier.

section 52 (a). Every taxable person shall for the supply of goods or services issue an invoice to the customer (customer). If all or a portion of the shipment is required paid before the shipment has been completed shall be issued separately invoice therefor.

(2). Billing the obligation imposed in paragraph 1 excludes 1) the supply of goods or services which are exempt pursuant to section 13, if the place of supply of goods and services here in the country according to the rules laid down in Chapter 4, or 2) the supply of services which are exempt pursuant to section 13, paragraph 1, no. 10 and 11, if the place of supply of services is in another EU country, as determined in accordance with the rules set out in Chapter 4.

(3). Billing the obligation shall be deemed to be fulfilled if the taxable person the customer shall issue the invoice (self-billing) over the supply of goods or services on behalf of the taxable person and in his name. It is a playing field for the use of settlement annex, that the taxable person and the customer prior to conclude an agreement, which must be laid down a procedure, according to which the taxable person must approve each invoice.

(4). Billing requirement is also considered to be fulfilled if a third person in the taxable person's name and on his behalf shall issue an invoice to the customer of the product or service.

(5). If goods are returned after issuing the invoice shall be issued the credit memo. The same applies if the supplier after the invoice issue gives rebates in the price. If that is done after payment of the invoice shall be issued after payment.

(6). Taxable persons who are not registered and not taxable persons supplying taxable goods or services, not on the invoice must state the amount of tax or other indication that the invoice amount includes tax. If the taxable person receives an invoice that is issued by a client or by a third person, on which are listed the amount of duty or other indication that the settlement includes tax, the taxable person to make the who issued the invoice, to the attention of and repay the tax amounts received.

(7). Taxable persons, contrary to paragraph 6 on an invoice or other indication of the amount of duty shall indicate that the invoice amount includes tax, shall pay the tax amount to the tax and customs administration. The same applies if a taxable person on an invoice with an excessive amount of tax shall enter or on a invoice of supplies of goods or services which are not payable tax, tax amounts or other indication that the invoice amount includes tax. Deposit may, however, be omitted if the error be corrected to the satisfaction of the recipient of goods or services.

(8). By pricing for goods and services must be clearly expressed, if the price does not include tax under this law.

(9). Tax Minister shall draw up detailed rules for requirements for invoicing in accordance with paragraphs 1, 3 and 4, as well as rules derogating from the invoice requirements for certain types of supplies.

§ 52 b. Invoice of shipments of goods to another EU country, which are exempt from tax pursuant to section 34 (1). 1-4, must be issued no later than the 15. in the month following the month in which the delivery has taken place.

(2). Invoice of supplies of services to another EU country, where the customer of the services is liable for payment of the tax by the benefits, taking the place of supply of services is determined in accordance with section 16, paragraph 1, to be issued at the latest by 15. in the month following the month in which the delivery has taken place.

§ 52 c. Every taxable person shall ensure that copies of invoices, keep 1) to which the taxable person, the taxable person's client or a third person, and (2)) shall issue credit memos and invoices, to which the taxable person has received under section 52 (a).

(2). A taxable person may retain or receive electronic invoices issued abroad, on terms of the taxable person shall notify the Customs and tax administration repository. In addition, electronic invoices only stored abroad under the conditions laid down in paragraphs 3-5.

(3). If a taxable person carries out electronic storage in this country or abroad of issued and received invoices of the supply of goods or services and charge of the goods or services must be settled according to the rules laid down in chapter 15, customs and tax administration for the sake of control right to get electronic online access and access to download and use those invoices.

(4). If a taxable person carries out electronic storage in this country or abroad of issued and received invoices of the supply of goods or services and charge of the goods or services must be settled to the competent authorities of another Member State, the competent authorities in the other EU country for the sake of control right to get electronic online access and access to download and use those invoices.

(5). Electronic invoices can only be stored in places outside the EU if there between Denmark and the place outside the EU concluded a legal instrument on mutual assistance with legal effects that are equivalent to those laid down in the EUROPEAN UNION, or if Customs and tax administration can get electronic online access and access to download and apply electronically stored invoices referred to in paragraph 3.

(6). Tax Minister lays down the arrangements for the storage of invoices and system descriptions for electronic invoicing. "

20. In article 57, paragraph 1, shall be replaced by ' sections 14-21 ' to: ' § § 14-21 d '.

21. In section 74 is inserted as paragraph 5: ' paragraph 5. Customs and tax administration can give an undertaking to comply with the injunction the rules for access to the inspection as well as extradition or submission of material in accordance with paragraphs 1 to 4. Customs and tax administration may require the owner or the day-to-day management of the company daily fines under section 77, until the order is complied with. An injunction must refer to the relevant rules and indicate what concrete actions or measures the company must implement in order to comply with the rules. Customs and tax administration shall announce the order in writing, and it must appear in the written notice, that if the company does not comply with the order within a specified time limit, the Customs and tax administration instruct the owner or the responsible business management daily fines until the order is complied with. '

22. In section 75 is inserted as paragraph 6: ' 6. Customs and tax administration can provide the party responsible for providing information injunction to comply with rules on the provision of information in accordance with paragraphs 1 to 4. Customs and tax administration can impose on the parties responsible for daily fines under section 77, until the order is complied with. An injunction must refer to the relevant rules and indicate what concrete actions or measures the information providers must implement in order to comply with the rules. Customs and tax administration shall announce the order in writing, and it must appear in the written notice, that if the parties do not comply with the order within a specified time limit, the Customs and tax administration impose on the parties responsible for daily fines until the order is complied with. '

23. In paragraph 77, 1. paragraph, the words ' section 47, paragraph 6 and 7 ' to: ' section 47, paragraphs 7 and 8, section 74, paragraph 5, and section 75, paragraph 6 '.

24. In article 81, paragraph 1, no. 2, the words ' 47, paragraph 1 1. paragraph (2), 1. and 2. paragraph (3), 1. paragraph, or (5), 1., 4., 5. and 6. paragraph ' to: ' 47, paragraph 1, point 1, paragraph 2, 1. or 2. paragraph (3), 1. paragraph (5), 1., 4. or 5. paragraph, or (6) '.

25. In section 81 (1). 2, the words ' section 52, paragraph 1, 2, 3, 5, 6 or 8, § 52 (a), paragraph 1-3 ' to: ' section 52 (a), paragraphs 1, 3, 5, 6 or 8, § 52 b, § 52 (c) (1)-5 '.

26. In article 81, paragraph 1, no. 4, change the two places ', section 65 (3) of the ' to: ' section 65 (2) '.

27. In article 81, paragraph 1, no. 5, the words ' article 29, paragraph 1 ' are replaced by: ' article 29, paragraph 2 '.

28. In article 81, paragraph 2, the following is inserted as a 2. item:
"There may also be fixed penalty of fine for giving false or misleading information, fortier information or fails to make the required information about the companies ' self-monitoring of VAT identification numbers and associated names or addresses, as according to the rules of 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 of value must be communicated and monitored in order to determine the status of the undertakings included in taxable transactions in goods or services within the European Union. '

§ 3

Of the law on the tax on electricity regulation. lovbekendtgørelse nr. 310 of 1. April 2011, as amended by section 1 of Act No. 722 of 25. June 2010, § 1 of lov nr. 1564 by 21. December 2010 and § 1 of lov nr. 625 by 14. June 2011, is amended as follows: 1. In section 11, paragraph 16, is inserted after 1. item:

» Repayment does not, however, cover charge of energy in relation to the activities referred to in section 37 of the VAT law, paragraphs 7 and 8. '

§ 4

Of the law on the tax on natural gas and city gas, see. lovbekendtgørelse nr. 312 of 1. April 2011, as amended by section 2 of Act No. 722 of 25. June 2010, § 2 of the law No. 1564 by 21. December 2010, article 2 of law No. 625 by 14. June 2011 and § 3 of the law No. 1385 of 28. December 2011, shall be amended as follows: 1. In section 10, paragraph 2, be inserted after 1. item:

» Repayment does not, however, cover charge of energy in relation to the activities referred to in section 37 of the VAT law, paragraphs 7 and 8. '

2. In article 12, paragraph 1, shall be replaced by ' 2. paragraph ' to: ' 3. paragraph. '

§ 5

The law on the taxation of coal, lignite and Coke, etc., see. lovbekendtgørelse nr. 1292 by 17. November 2010, as amended by section 3 of Act No. 722 of 25. June 2010, § 3 of law No. 1564 by 21. December 2010 and section 3 of Act No. 625 by 14. June 2011, is amended as follows: 1. In article 8, paragraph 2, be inserted after 1. item:

» Repayment does not, however, cover charge of energy in relation to the activities referred to in section 37 of the VAT law, paragraphs 7 and 8. '

§ 6

The law on energy tax on petroleum products, etc., see. lovbekendtgørelse nr. 313 of 1. April 2011, as amended by section 4 of Act No. 722 of 25. June 2010, section 4 of Act No. 1564 by 21. December 2010, section 4 of Act No. 625 by 14. June 2011 and § 2 of the law No. 1385 of 28. December 2011, is amended as follows: 1. In article 11, paragraph 2, shall be added after ' article 1, paragraph 1, no. 17 and 18 ': ', and the charge of energy in relation to the activities referred to in section 37 of the VAT law, paragraph 7 and 8 '.

§ 7

The law on tax on piped water, see. lovbekendtgørelse nr. 639 of 21. August 1998, as amended, inter alia, by section 5 of law No. 1391 of 20. December 2004 and, most recently, by section 3 of Act No. 1384 of 28. December 2011, is amended as follows: 1. In article 9, paragraph 2, be inserted after 1. item:

» Repayment does not, however, cover charge of piped water in relation to the activities referred to in section 37 of the VAT law, paragraphs 7 and 8. '

§ 8

In the Act on the levying of taxes and duties, etc. (Recovery Act), see. lovbekendtgørelse nr. 1402 by 7. December 2010, as amended, inter alia, by § 27 of the lov nr. 247 of 30. March 2011 and no later than the section 8 of Act No. 599 of 14. June 2011, shall be amended as follows: 1. section 9, paragraph 1, is replaced by the following:

» The not authorized or registered after tax laws referred to in annex 1, list A, nr. 1-4, 7, 8 and 16, and as from abroad have received goods covered by these tax laws, shall upon receipt of the goods enter the taxable amount of the goods to customs and tax administration. The Declaration shall be signed by the person who has received the goods, or of the seller's tax representative in this country. '

2. In article 9, paragraph 2, 1. paragraph, the words ' no. 5-18, 31 and 35 ' to: ' no. 5, 6, 9-15, 17, 18, 31 and 35 '.

3. In article 11, paragraphs 7 and 8, in accordance with paragraph 11 shall be replaced by ' management will be liable for the company's taxes, etc. ' to: ' owner or the responsible management of the company may be subject to daily fines after paragraph 11 and will be liable for the company's taxes, etc. under paragraph 12. '

4. In article 11, paragraph 10, the words ' leadership by a continuation of the company shall be liable for taxes, etc., see. paragraph 11 ' to: ' owner or the responsible management of the company by a presentation of the company may be subject to daily fines after paragraph 11 and liable for taxes, etc. under paragraph 12. '

5. In section 11 shall be inserted after paragraph 10 as new paragraph: ' 11. The owner or the responsible leadership of a business may not continue or initiate the operation of the company, if the company's registration is terminated, suspended or denied under paragraph 9 or after one or more other tax laws. Customs and tax administration can give the owner or the responsible management of the company ordered to comply 1. section customs and tax administration may require the owner or the responsible business management daily fines pursuant to section 18 (a), until the order is complied with. An injunction must refer to the relevant rules and indicate what concrete actions or measures the company must implement in order to comply with the rules. Customs and tax administration shall announce the order in writing, and it must appear in the written notice, that if the owner or the responsible management of the company does not comply with the order within a specified time limit, the Customs and tax administration instruct the owner or the responsible business management daily fines until the order is complied with. '

Paragraphs 11-13 will be hereafter paragraph 12-14.

6. In article 17, paragraph 1, no. 1, the words ' or section 9, paragraph 1 or 2, or ' to: ', section 9 (1) or (2), section 11, paragraph 11, 1 section, or '.

7. In section 18 (a), 1. paragraph, section 4 (a) ' is inserted after ': ', and section 11, paragraph 11 '.

§ 9

In Act No. 848 of the 1. July 2010 about the game, as amended by section 51 of Act No. 223 of 22. March 2011, shall be amended as follows: 1. In section 37 shall be replaced by ' offered ' to: ' sold '.

2. section 70, no. 2, is repealed.

§ 10

In Act No. 1504 by 27. December 2009 on public gambling in tournament form, as amended by section 12 of Act No. 718 of 25. June 2010 and section 70 of Act No. 848 of the 1. July 2010, is amended as follows: 1. section 17, paragraph 3 is replaced by the following: ' (3). The amount referred to in paragraph 1, shall be paid no later than the commencement of the public hasardspils tournament. '

2. In § 17 paragraph 4 is added: ' (4). The supervisory authority may impose conditions for payment in accordance with paragraph 3. ';

3. Under section 25 shall be inserted in Chapter 5: ' § 25 a. Appeals from decisions of the supervisory authority can be appealed to the national tax Tribunal. Tax forvaltningslovens section 13, paragraph 3, shall apply mutatis mutandis to appeals from decisions of the supervisory authority. Complaints to the national tax Tribunal has no suspensory effect. '

§ 11 paragraph 1. The law shall enter into force on the 1. April 2012, see. However, paragraphs 2 and 3.

(2). § 2, nr. 1, 5, 6, 19 and 25, shall enter into force on the 1. January 2013.

(3). section 1, paragraph 2, no. 7, in payroll afgiftsloven as amended by this Act, section 1, no. 1, shall take effect as from 1 January 2002. January 2009.

Given at Amalienborg, the 27. March 2012 Under Our Royal hand and Seal MARGRETHE r./Thor Möger P Official notes 1) Act 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 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.