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

§ 1

In the Ordinance on value added tax (VAT notice), see. Executive Order No. 663 of 16. June 2006, as amended by Decree No. 1380 by 12. December 2006, 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. 685 of 21. June 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, Decree No. 1312 of 15. December 2011 and Decree No. 745 of 28. June 2012, shall be amended as follows: 1. In the introduction to section 73 (a), shall be added after ' paragraph 3 ': ', section 78, paragraph 2 '.

2. Under section 39 c shall be inserted: ' Signage on the building sites on private grounds

paragraph 39 (d). The company or companies who carry out work on construction sites on private grounds, signs with information in accordance with paragraphs 2 to 4 of the basic regulation. Article 78, paragraph 1, unless 1) shipment or entreprise sum for each undertaking does not exceed 50,000 DKK including tax, 2) work performed and terminated in the course of one working day or 3) work performed, where signage is not practical, because the work is carried out on a build space for multi-storey buildings in a densely developed area.

(2). Signs must be made when working on site. The sign shall be placed at a height and in such a way that the information on the sign in accordance with paragraph 3 are visible and legible from the publicly accessible way.

(3). The sign must provide the registration number and name of the company that carries out work on site. If the work is carried out by a company which is resident abroad must also inform the foreign company number sign in RUT-register.

(4). If more companies are working on the same construction site, companies can set up a common sign with information in accordance with paragraphs 2 and 3. The company or companies who carry out work on the site, are responsible for, if there is no signage in accordance with paragraphs 2 and 3. ';

3. In article 47, paragraph 4, 1. paragraph, the words ' section 52, paragraph 2 2. paragraph ' to: ' section 52 (a), paragraph 3, 2nd paragraph. ' 4. Under section 64 shall be inserted: ' Digital payment, etc.

§ 64 a. by payment through a financial institution or payment institution in accordance with section 46, paragraph 10, shall mean payment from account to account or payment by other means to the recipient's account, including through the use of debit cards, thereby ensuring a unique electronic identification of the payer and the payee. Payment by payment slip at the post office or in a financial institution are equated with digital payment.

(2). Payment is done by barter, set-off or through intercompany accounts, equated with digital payment. However, the payment of byttesum, payment of the remaining amount after offsetting or payment upon settlement of intercompany accounts treated as cash payments in relation to the threshold value according to § 46, paragraph 10. Reporting of these payments under section 46 of the Act, paragraph 12, shall be made within 14 days after the payment, if not paid digital. '

5. In article 100, paragraph 1, no. 2, section 39 (a), shall be added after ' paragraph 3 ': ', § 39 (d), paragraphs 1, 2 or 3 '.

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

(2). § 1, nr. 4, shall enter into force on the 15. November 2012 and has effect for payments made from the 15. November 2012.

The Danish Ministry of taxation, the 7. November 2012 Holger k. Nielsen/Per Hvas