Advanced Search

Ordinance On Value Added Tax (Vat Notice)

Original Language Title: Bekendtgørelse om merværdiafgift (momsbekendtgørelsen)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Table of Contents
Chapter 1 Committed-off duties for charitable events
Chapter 2 Tax freedom in certain types of imports from sites outside the EU
Chapter 3 Commissioning for own consumption
Chapter 4 Partial fraction right
Chapter 5 Adjustment of investment goods
Chapter 6 Tourist driving with foreign buses
Chapter 7 Partial compensation for the formula for the formula
Chapter 8 Tax Allowance
Chapter 9 Tax-free sales to travellers resident outside the EU
Chapter 10 Exemption by foreign aviation
Chapter 11 Real Estate
Chapter 12 Invoice requirements
Chapter 13
Chapter 14 Deliverables to other EU countries and imports from sites outside the EU
Chapter 15 Special provisions applicable to EU trade
Chapter 16 Special scheme for electronic services provided by non-taxable persons in the EU from third-country undertakings ;
Chapter 17 Used goods and other products
Chapter 18 Special scheme for travel agents
Chapter 19 Items on Tax Tax and so on
Chapter 20 Penalty provisions
Chapter 21 Entry into force and transitional provisions
Appendix 1 Extract from the Council implementing Regulation (EU) No 282 /2011/EU of 15. March 2011, on measures to implement Directive 2006 /112/EC on the common system of value added tax,

Completion of value added tax (VAT notice) 1) 2)

In accordance with Article 13 (1), 1, no. Seventeen, paragraph 13, paragraph 13. 3, section 29, paragraph. 4, section 34, paragraph 1. 1, no. 5, and paragraph 1. 3-5, section 35, paragraph. 1, no. 2, section 36, paragraph. 1, no. 2 and 3, and paragraph 1. 5, section 38, paragraph. 4, section 42, paragraph. 5, section 43, paragraph. 4, section 45 (4). 2, 5 and 6, section 46, section 13, Section 51, paragraph. 3, Section 51 (b) (b). 2, section 52 a, paragraph 9, section 52 c (3). 6, section 53, paragraph. 1, Section 54 (1). One, section 55, section 57, paragraph. 1, paragraph 62 (a) (1). 6, section 64 (4). One, section 66, paragraph. 9, section 68 a, paragraph 1. 2, section 70 (4). 4 and 5, section 72, paragraph. 5, section 73, paragraph. 2, section 73 a (3). 3, Section 78 (3). Article 81 (2) and Article 81 (2). 2, in the VAT slots, cf. Law Order no. 106 of 23. January 2013, and in accordance with section 35 (3). 1-4, in the tax administration law, cf. Law Order no. 175 of 23. February, 2011, as amended by Section 1 of law no. 649 of 12. June 2013, and after negotiating with the Minister for Foreign Affairs and the Defence Minister, the following shall be :

Chapter 1

Committed-off duties for charitable events

§ 1. Authorisation to be exempt from duty exemption for charitable events after the VAT slots section 13 (3). 1, no. 17, may be given to the following events :

1) Monthly event of up to 3 days duration.

2) An annual event of up to 14 days duration, or 2 events of up to 8 days of duration.

3) Uniform, continuous events that take place once each year, in several successive weeks or months, with a total duration of not more than 14 days.

Paragraph 2. Therefore, in exceptional circumstances, SKAT may, at the request of the Commission, permit the time periods referred to in paragraph 1. 1 shall be exceeded for a period to be determined by SKAT in each case.

Chapter 2

Tax freedom in certain types of imports from sites outside the EU

§ 2. Tax-free imports may be carried out here to the country of products from other premises outside the EU and under the same conditions as laid down for final customs clearance under Council Regulation (EC) No 2. 1186/2009 establishing a Community system for the exemption from import and export duties. However, no tax-free importation of goods covered by the chapters of the Regulation V, VI, XI and XIV and Article 104 (q) may not be imported.

§ 3. When the vehicle is used exclusively for private use by the movement of motor vehicles to be used, the vehicle shall be granted only to tax freedom.

§ 4. The tax-free import of goods and other equipment may be subject to the transfer of activities where the goods are intended for the purpose of an activity that is not exempt after the VAT slots section 13. However, no tax exemption may not be imported for goods which are not deductible from the tax on the VAT slots section 42 (4). 1 or in respect of which only limited deduction shall be subject to the section 42 (4) of the VAT slots. Two or three.

§ 5. Tax-free imports of audiovisual material of educational, scientific or cultural nature can be tax-free, cf. Annex 1 to Council Directive 2009 /132/EC laying down the scope of application of Article 143 (b) and (c) of Directive 2006 /112/EC as regards the value added tax of certain goods for certain imports of goods, irrespective of which, they are intended for, where the material is produced by the United Nations or by one of the UN special organizations.

Paragraph 2. The introduction of duty-free imports of collector objects and irregular, scientific or cultural objects, if they are not intended for sale, are imported by institutions approved for customs clearance under the Council Regulation ; (EC) No 1186/2009.

Paragraph 3. It may be tax-free imports of official publications sent out as part of the exercise of public authority in places outside the EU, as well as by international organisations, public bodies and bodies established in places outside the EU, and where the publication of the publications has been paid outside the European Union, and the levy paid shall not be reimbursed at the time of export.

Paragraph 4. It may be tax-free imports of printed matter issued by European elections, or which, in the case of the national elections in the country of origin, shall be issued by officially recognised, foreign political organisations, and if payment has been paid ; the charge of the pressure items in places outside the EU and the payment of the levy has not been demonstrated by the export.

§ 6. Tax freedom shall be granted to laboratory animals approved by the institutions for the purposes of customs clearance under Council Regulation (EC) No 2. 1186/2009, when the animals in question have been paid free of charge.

§ 7. Tax freedom shall be granted to goods by authorities or by charitable organizations approved for the purposes of customs duties under Council Regulation (EC) No 2 ; The introduction of a general purpose for the purpose of charitable or philanthropic shall be subject to a general purpose in respect of charitable or philanthropic, where the goods are free

§ 8. Tax freedom shall be granted for products to the disabled, provided that the goods are imported by institutions and organisations, which are mainly the subject of disability, and the goods are received as a gift, cf. paragraph Two and three.

Paragraph 2. The freedom of charge under paragraph 1. 1 for imports in favour of blind goods may be granted to products other than those referred to in Council Regulation (EC) No 2 ; 1186/2009, Annexes III and IV.

Paragraph 3. The freedom of charge under paragraph 1. 1 for imports of persons with disabilities other than blind persons may be admitted, even if similar products are manufactured in the European Union.

§ 9. Tax freedom shall be granted on goods from a private person outside the European Union to a private person in the country of a non-commercial nature when the goods are transported ;

1) occasionally take place,

2) contain only goods intended for the personal use or consumption of the consignee or his family and who have no doubt that their nature or quantity may give rise to doubts that they are intended for commercial purposes.

3) consists of goods whose total value does not exceed 360 kr;, cf. however, paragraph 1 2, and

4) shall be sent to the consignee without any remuneration.

Paragraph 2. Where a consignment contains goods for a value exceeding 360, the shipment in its entirety is excluded from the freedom of duty.

Paragraph 3. Tax freedom shall not be granted on tobacco products, alcoholic beverages, perfume and toilet water.

§ 10. Goods from the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia, Slovakia or Cyprus, arriving at the Danish customs territory before 1. In May 2004 and entering the arrival of a temporary storage facility, inward processing or temporary importation with total relief from customs duties or duties on a customs warehouse, in the free warehouse or the free port of Copenhagen may remain ; under the arrangements during the period laid down and under the conditions applicable to the entry of the goods under the scheme. The same applies to goods, as before 1. In one of the 10 countries, in one of the ten countries, during a transit or transport system between the EU and the country concerned, in one of the ten countries.

Paragraph 2. Deliverables after 1. The year may 2004 shall be wailed in paragraph 1. Paragraph 1 shall be required to be taxed at the deduction of the deduction, cf. however, paragraph 1 3 and 4 unless they are carried out to a place outside the EU.

Paragraph 3. No charges shall be paid for the means of transport which ceaceato be under the temporary importation system where :

1) the means of transport prior to importation into this country have been acquired in accordance with the general rules applicable to the value added tax (sales tax) in one of the rules referred to in paragraph 1. 1 10 countries mentioned without the granting of duty drawback at the time of export ;

2) the means of transport are in use before 1. May 1996, or

3) the amount of the means of duty due to the means of transport shall constitute a sum of DKK 1000 or thereunder.

Paragraph 4. There shall be no charge of goods other than means of transport which ceaceato be under the temporary importation system when the goods are transported back to the country they were exported from to the person who performed them.

§ 11. Goods from Bulgaria or Romania, who have arrived in the Danish customs territory before 1. In January 2007 and on arrival, under a temporary storage, inward processing or temporary importation procedure, with total relief from customs duties or duties on a customs warehouse, in a free warehouse or in the free port of Copenhagen may be carried out ; remain under the scheme during the period laid down and under the conditions applicable to the entry of the goods under the scheme. The same applies to goods, as before 1. January 2007 in one of the two countries was placed under a transit or transport system between the EU and the country in question.

Paragraph 2. Deliverables after 1. In January 2007, they are wailed in paragraph 1. Paragraph 1 shall be required to be taxed at the deduction of the deduction, cf. however, paragraph 1 3 and 4 unless they are carried out to a place outside the EU.

Paragraph 3. No charges shall be paid for the means of transport which ceaceato be under the temporary importation system where :

1) the means of transport prior to importation into this country have been acquired in accordance with the general rules on value added tax (sales tax) in Bulgaria or Romania, without the granting of any duty drawback at the time of export ;

2) the means of transport are in use before 1. January 1999, or

3) the amount of the means of duty due to the means of transport shall constitute a sum of DKK 1000 or thereunder.

Paragraph 4. There shall be no charge of goods other than means of transport which ceaceato be under the temporary importation system when the goods are transported back to the country they were exported from to the person who performed them.

§ 12. Deliverables from Croatia, arriving in the Danish customs territory before 1. July 2013 and on arrival shall be placed under a temporary storage, inward processing or temporary importation with total relief from customs duties or duties on a customs warehouse, in the free warehouse or the free port of Copenhagen may remain ; under the arrangements during the period laid down and under the conditions applicable to the entry of the goods under the scheme. The same applies to goods, as before 1. In July 2013, Croatia was placed under a transit or transport system between the EU and Croatia.

Paragraph 2. Deliverables after 1. July 2013, they shall be wailed in paragraph 1. Paragraph 1 shall be required to be taxed at the deduction of the deduction, cf. however, paragraph 1 3 and 4 unless they are carried out to a place outside the EU.

Paragraph 3. No charges shall be paid for the means of transport which ceaceato be under the temporary importation system where :

1) the means of transport prior to importation into this country have been acquired in accordance with the general rules applicable to the value added tax (sales tax) in Croatia without the granting of duty drawback at the time of export ;

2) the means of transport are in use before 1. July 2005, or

3) the amount of the means of duty due to the means of transport shall constitute a sum of DKK 1000 or thereunder.

Paragraph 4. There shall be no charge of goods other than means of transport which ceaceato be under the temporary importation system when the goods are transported back to the country they were exported from to the person who performed them.

§ 13. SKAT may, when such checks are subject to inspection, establish rules and control measures for the exemptions laid down in this chapter.

Chapter 3

Commissioning for own consumption

§ 14. Farm companies which consume their own products for consumption, including food for company employees, may tax-grade products on the basis of the rates fixed for that product. The derivatives ' s products shall be entered in the tax accounting accounts.

§ 15. Editors and others, which take into account the dietary remuneration of the company ' s employees, tax-enrich this procurement based on the rates laid down by the Treaer of the income concerned.

§ 16. Businesses using a different income other than the calendar year shall apply the rates which shall apply to the calendar year in which the income of the income is replaced by sections 14 and 15 of this notice.

Chapter 4

Partial fraction right

§ 17. For the calculation of the tax rates for each tax period, the deduction shall be made in respect of the deduction of the tax on the VAT slots Section 38 (3). 1, a provisional inventory of the amount of the tax on company purchases that can be included in the inbound tax. This statement shall be made on the basis of the turnover of the preceding financial year. At the end of the financial year, final adjustment shall be made to the tax rate. For start-ups, the provisional statement shall be made in the first financial year on the basis of the turnover of each fiscal period. Where the deduction is calculated by the deduction percentage, the deduction percentage shall be rounded to the nearest whole number.

§ 18. In view of whether the estimated distribution of the tax on VAT slots Section 38 (3), 2, at the company and on the proprietor ' s private use and so on, the distribution approved for the tax recruitment procedure will normally be brought into account. In the case of a separate allocation of expenditure for the goods and services in the case of taxation, one of SKAT ' s normally used distribution may be used for reasons of use.

Chapter 5

Adjustment of investment goods

§ 19. In the case of the sale of real estate and the transfer of operating funds after the VAT slots section 43 (3). 3, no. 4 and 5, a buyer may have at least the same deduction of the investment goods that sell had at the time of the purchase, take over the entire regulatory obligation for the remainder of the regulatory period. If the buyer is deductible less than the seller ' s, the buyer may take over the part of the seller ' s regulatory obligation that corresponds to the buyer ' s deduction of the investment trade. The remainder of the regulation obligation is to be regulated by sales.

Paragraph 2. It is a condition for the whole or partial transfer of the seller ' s regulatory obligation, that the purchaser agrees to take over the duty of the levy for the remainder of the regulatory period. The declaration shall be made by SKAT or electronically prepared by SKAT in the Enterprise registration system of the Corporate Management System. Selling shall only inform SKAT of the purchaser ' s takeover of the regulatory obligation if the form forms are used.

20. If the buyer does not agree to take over the regulatory obligation for a regular property after Article 19 (1), Two, in this notice, SKAT may instead allow the security of the regulatory obligation to be guaranteed. However, it is a condition that the security has remained unchanged during the regulatory period and that the adjustment amount for the remaining part of the period shall be payable upon payment of the immolation of the fixed estate. The security may be reduced by a specific assessment by SKAT.

Chapter 6

Tourist driving with foreign buses

§ 21. Businesses that are registered for tourist driving here in the country of buses registered abroad shall provide information on the special characteristics of the bus in the form of the name, logo, etc., later changes to the specific characteristics of the bus ; must be reported to SKAT before entry to the country takes place.

§ 22. Businesses that are required to register must :

1) Accounting accounts (drive book) over the tourist driving range for each journey, with information on the odometer expulted and the date of entry and exit from the country and on the number of passengers.

2) Include registration certificate or copy thereof, as well as in paragraph 1. 1 (1) The driving books referred to in the country in the case of driving books.

3) Keep the accounting records for five years after the end of the tax period in which the run has occurred.

-23. The tax period is the quarter, and the levy shall be taken into account for the execution of the period completed during the period. The rules of Chapter 10 of the VAT limit for 10, 15 and 19 shall apply.

Paragraph 2. The payment of the levy applicable to goods and services purchased in this country shall be made according to the rules laid down in Chapter 8 of this notice.

§ 24. Businesses that only occasionally run tourist services here in the country may, after notification to SKAT, be permitted to calculate the tax on the individual driving operation.

Paragraph 2. The notification to include information on the expected distance travelled in kilometres, number of occupiers, and the amount calculated shall be submitted before entry to the country takes place. The company must, at the same time, charge the levy.

Paragraph 3. The undertaking shall include a copy of the notification and a receipt for payment of the tax during the operation in this country. After completion of the runtime, the company must indicate the actual number of kilometres and dispatched passengers by repatriation of a copy of the notification to SKAT for the purposes of regulating the paid levy.

Paragraph 4. If the preclaim has paid too much in charge, the excess amount shall be reimburcently repaid. If the company has paid too little, the amount due shall be paid at the same time as the return of the notification. It shall be regulated only if the amount to be collected or recovered represents more than 50 kr.

§ 25. SKAT may make oversight of buses used for tourist services in this country, including in section 22, nr. 2, in this notice, the accounts referred to above.

Paragraph 2. SKAT may provide a company that is registered to registration for the payment of a tourist drive in this country, with foreign registered buses, in order to comply with the rules for access to post-mortem inspection. 1, as well as for notification, accounting and payment of a tax after section 21, section 22, section 24, paragraph 1. TWO, ONE. pktor, or paragraph, 3 in this notice.

Chapter 7

Partial compensation for the formula for the formula

SECTION 26. Undertakings which are eligible for partial compensation for the tax on formula after the value of the VAT slots section 72 shall be the same at the latest on 10. in each month, a statement of the size of the deliveries made in the preceding month for which compensation amounts are paid out. The statement made on a special form shall be submitted to SKAT.

Paragraph 2. The amounts due to the company shall be paid by SKAT by the end of the month in which the inventory has been submitted. SKAT may, upon application, make up payment in advance of compensation amounts.

§ 27. Applied a company formula for formula to which partial compensation has been obtained, for other than direct consumption in this country, the company must repay the compensation amount to SKAT.

Chapter 8

Tax Allowance

Danish business application for reimbursement of tax

§ 28. A company established in this country and the applicant for reimbursement of tax paid to one or more other EU Member States must submit an application to this or those EU countries via SKAT's web portal.

Paragraph 2. The application must be submitted to SKAT at the latest by 30. September of the calendar year after the payment period. SKAT may inform you that the period after 1. Act. exposed. SKATs message on the release of friction shall be published on the SKATs website (www.skat.dk).

§ 29. An application for the repayment of a tax from a company established in this country shall not be considered to be submitted until it contains all the information which meets :

1) the requirements of section 30 of this notice, and

2) any claims made by the competent authority of the other EU country in which the tax will be reimburse, in accordance with the law of this country, as a result of rules equivalent to the VAT slots section § § 37-42.

Paragraph 2. SKAT must send the firm a confirmation on the receipt of the request.

Paragraph 3. If the establishment complies with the conditions of paragraph 1 1 and, in the case of the company in the reimbursement period, registered for tax on this country after the VAT slop, § 47, § 49, § 51, or § 51a, the SKAT application forwards the application to the other EU country in which the tax is to be reimburse.

-$30. The application for reimbursement of the levy shall include the following information :

1) the name and full address of the undertaking,

2) an address that can be contacted via electronic communications,

3) a description of the operator ' s business activity to which the goods and services are delivered ;

4) the period covered by the application,

5) a statement by the undertaking that the establishment has not delivered goods or services that are considered to be delivered in the other EU country of the repayment period, except for transport services by rules in the other EU country corresponding to the VAT slots section 73, means of transport services or related services which are exempt from a tax on the rules of the other EU country corresponding to the VAT slots section 34 or section 36 (3). 2, or goods and services which, in accordance with the rules of the other EU country, are subject to the reverse charge of payment to the charge ;

6) the VAT number of the undertaking,

7) information on bank accounts (incl. IBAN and BIC numbers (IBAN) numbers.

Paragraph 2. In addition to the provisions of paragraph 1, The information referred to in paragraph 1 shall include the application for each invoice or of the particulars of each import document :

1) the name and full address of the supplier ;

2) in the case of imports, the supplier's VAT registration number or tax registration number,

3) unless there is import, the alphanumeric country code of the other EU country,

4) the date and number of the invoice or import document,

5) the amount of the tax base and the amount of tax in euro or in the national currency of the other EU country ;

6) the eligible fee, calculated in accordance with paragraph 1. 3,

7) where appropriate, pro rata-rate for the reimbursement of the reimbursable fee, and

8) the nature of the goods and services described in accordance with paragraph 1. 4 and 5.

Paragraph 3. The amount of the duty to be reimbursable under paragraph 1. 2, no. 6 shall be calculated as :

1) the tax to which companies established in the other EU country can dedube from the legislation of this country,

2) with a reduction in accordance with the VAT slots, section 37 and section 38 (3). 1, cf. section 39 of the tax slop, provided that the goods and services have been obtained in whole or in part to transactions that are exempt from tax after the VAT slots section 13,

3) without a reduction in accordance with the legislation of the other EU country corresponding to the VAT slots, section 13, section 37 or section 38 (3). 1, cf. VAT slop, section 39, and

4) be expressed in euro or in the national currency of the other Member State of the European Union.

Paragraph 4. The application for reimbursement of the levy shall contain information on the nature of the goods and services described in the following codes :

1) fuel,

2) the rental of means of transport,

3) expenditure on means of transport (excluding the goods and services referred to in Code 1 or 2),

4) road tolls and tolls,

5) travel expenses, such as cab fare, tickets to public transport,

6) board,

7) food, beverages and raspurraration services ;

8) entrance to fairs and exhibitions ;

9) expenditure on luxury consumption, entertainment and representation, or

10) other.

Paragraph 5. When the one in paragraph 1 4 is used, the establishment shall indicate the nature of the supplied varers and services ;

§ 31. A company established in this country shall make up for each financial year the final pro rata rate for the reimbursable duty levied on the VAT slots Section 38 (3). 1.

Paragraph 2. When the final pro rata rate shall be based on paragraph 1. 1 is different from the pro rata rate, which is part of an earlier inventory of a reimbursement of the amount of fees paid, in the calendar year following that time of reimbursement, via SKAT's web portal, request the competent authorities to ask the competent authority ; the authority of the other EU country in which the duty is to be reimbursable for the reimbursement of the amount of the amount of the duty to be reimbursable.

Authorisation of tax to undertakings in other EU countries

§ 32. This is a condition for SKAT's treatment of an application after the VAT slots Section 45 (3). 1 on the reimbursement of tax from a company established in another EU country that the company has submitted applications via the web portal to the competent authorities of the company's country of origin and that the company will know the subsequent contact with SKAT ; whether the application uses electronic communications.

Paragraph 2. A company in another EU country may in an electronically submitted application for reimbursement of tax and, at the subsequent electronic communication, with SKAT on the application, in the form of Swedish, English or German, in the form of Swedish, English or German. SKAT determines the extent to which other foreign languages can be used.

§ 33. In the case of an application for the reimbursement of the tax from a company established in another EU country, section 28 (3) shall be applied. 2, and section 30 of this notice shall apply mutatis muctis, cf. however, paragraph 1 2-6.

Paragraph 2. By a declaration after paragraph 30, paragraph 30. 1, no. 5, in this notice, the establishment shall indicate that the establishment has not delivered goods or services which are considered to be delivered here in the country at the time of payment, excluding those provided for in the country ;

1) transport services after the VAT slots section 73,

2) means of transport services or related services which are exempt from the tax on the VAT slots section 34 or section 36 (3). 2, or

3) goods and services which are subject to the reverse charge of payment for the tax burden on VAT.

Paragraph 3. If the establishment does not have a specific VAT registration number according to the legislation of its home country, the company may indicate a tax registration number to meet the requirement after paragraph 30 (3). 1, no. Six, in this announcement.

Paragraph 4. "DK" is the alphanumeric country code of Denmark after paragraph 30 (3). 2, no. 3, in this notice.

Paragraph 5. The tax base after paragraph 30 (3). 2, no. 5, in this notice, shall be indicated in Danish kroner, possibly after Article 98 of this notice.

Paragraph 6. The eligible fee under section 30 (3). 2, no. 6, in this notice, shall be calculated as :

1) the tax to be deductible by undertakings registered in this country for the balance of the tax law in accordance with the law ;

2) with a reduction in accordance with the legislation of the other EU country corresponding to the VAT slots § 37 and section 38 (3). 1, cf. section 39 of the tax slop, provided that the goods and services have been granted in full or in part to transactions that are exempt from tax in accordance with the law of the other EU country corresponding to the VAT slots section 13,

3) without a reduction in tax slots, section 13, section 37 or section 38 (3). 1, cf. VAT slop, section 39, and

4) be expressed in Danish kroner, possibly after Article 98 of this notice.

§ 34. For the sake of restrictions on the waiver of the law, SKAT may decide that a company by means of sub-codes determined by SKAT shall indicate more information on each of the codes referred to in section 30 (1). 4-5, in this procladilation.

Paragraph 2. SKAT can also determine that the business activity of the business referred to in section 30 (3) may be determined. 1, no. 3, in this notice, shall be described by the use of harmonised codes in accordance with the procedure referred to in Article 48 (1). THREE, TWO. Paragraph, of the Council Regulation (EU) No ; 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax.

$35. A company established in another EU country shall make up for each financial year the final pro rata rate for the reimbursable duty levied on the VAT slots Section 45 (3). 1, and in accordance with the law of the relevant EU country corresponding to the VAT slots Section 38 (3). 1, as well as to section 17 of this notice.

Paragraph 2. When the final pro rata rate shall be based on paragraph 1. 1 is different from the pro rata rate, which is part of an earlier inventory of a reimbursement of the amount of fees paid, in the calendar year following that amount of reimbursement, via the web portal of the competent authority ; in the home Member State of the undertaking, the Danish Tax Authority shall apply for a change in the amount of the amount reimbursable.

§ 36. The application for reimbursement of the tax must include :

1) the purchase of goods or services invoiced within the payment period, provided that the tax has been possible to be charged at the latest at the time of the billing,

2) the purchase of goods or services for which the charge has been levied during the period, provided that the purchase has been billed before the withdrawal of the taxable person ; or

3) importation of goods for the period of reimbursement.

Paragraph 2. An application may also include the purchase of goods or services, or imports of goods not included in previous applications for the calendar year in question.

Paragraph 3. The application for reimbursement of tax must be estimated at least 3 calendar months and no more than one calendar year. However, the period may be shorter when it is the rest of a calendar year. However, the period must always be within a calendar year.

Paragraph 4. Where the application is concerned for a period of less than one calendar year, but not less than three months, the tax shall be at least 3 000 kr. If the application for a period of a calendar year or for the rest of a calendar year is to be applied, the tax shall be at least 400 kr.

§ 37. When SKAT via a competent authority in another EU country has received an application for reimbursement of the tax, SKAT will give the applicant company a notification of when the SKAT has received the application.

§ 38. In section 39 of this notice, SKAT may request the establishment, a competent authority or third party in another EU country, on more information, to examine the application.

Paragraph 2. SKAT shall fix the information referred to in paragraph 1. 1 shall include original or copy of the invoice or import document.

Paragraph 3. Information referred to in paragraph 1 1 shall be SKAT in the hands of SKAT within one month after the receipt of SKAT's request for such information.

§ 39. If the SKAT does not ask for more information after Section 38 of this notice, SKAT has the deadline to decide on whole or partial accommodation or discharges on an undertaking ' s application for reimbursement of a tax no later than 4 months after SKATs, the receipt of the application.

Paragraph 2. If SKAT within 4 months of the receipt of an undertaking ' s application for reimbursement of the tax requests for more information after paragraph 38 of this notice, SKAT's deadline is extended to make a decision on whole or partial accommodation or the application :

1) by 2 months from SKAT's receipt of the requested information, or

2) with 3 months from the date of establishment and others, the receipt of SKAT's request for more information after paragraph 38 of this notice, which is not replied to.

Paragraph 3. By way of derogation from paragraph 1. 1 and 2 constitute SKAT's deadline to take a decision on a total or partial response to a company ' s application for reimbursement of a tax at least six months in cases where SKAT within 4 months of receipt of the undertaking ' s application ; on repayment requested additional information.

Paragraph 4. If SKAT has, both before and after the first four months from SKAT's receipt of an undertaking ' s receipt of a request for additional information, request more information to examine the application, has the SKAT deadline to decide on whole or in part the application or rejected of the application no later than eight months after the receipt of the application by SKAT.

§ 40. If the SKAT does not decide on the reimbursement of a charge by the end of the period in section 39 of this notice, it shall be deemed to be a decision with a dissection on the application, which may be subject to the tax law following the provisions of : The tax management bill.

§ 41. If SKAT meets an application for reimbursement of the fee, the compensation shall be paid no later than 10 working days after the expiry of that period in section 39 of this notice.

Paragraph 2. The payment of compensation may, after the company ' s application, either take place in this country or in any other EU Member State. In the latter case the costs shall be borne by the undertaking

Paragraph 3. If, by modification of the pro rata rate, according to a previous reimbursement application, SKAT may find that a company has paid too much in compensation, SKAT may contradict the claim for reimbursement of the paid drawback by payment of compensation pursuant to the second reimbursement application.

Paragraph 4. If a firm has been paid out too much in reimbursement and there is no reimbursement request from the undertaking in question, which may be offset by the amount of deductory amounts, then SKAT may charge the amount of the amount that is paid.

Mandatory electronic communications on the reimbursement of tax

§ 42. Entities established in this country or in another EU country must communicate electronically with SKAT and the competent authorities of the other EU countries by submitting and processing the application for reimbursement of tax after VAT slots Section 45, paragraph 1, cf. the provisions of this chapter.

Paragraph 2. In the case of the treatment and decisions on the application for reimbursement of tax after VAT slots Section 45 (3). 1, cf. the provisions of this Chapter, SKAT may use electronic documents, including documents in machine form, without the signature of an employee at SKAT. These documents shall be treated as a legal basis with the signature of documents.

Paragraph 3. SKAT may fix the technical requirements for the electronic communications for the submission and treatment of the application for reimbursement of the tax. SKAT's announcement of technical requirements for undertakings shall be published on the SKAT's website (www.skat.dk).

Reimbursing expenses for businesses outside the EU

§ 43. A company established in a country outside the European Union, and which, after the VAT slots, Section 45 (3). 1, applying for the reimbursement of the tax, shall file the application to SKAT by 30. September of the calendar year after the payment period.

Paragraph 2. A company in a country outside the European Union may in an application for repayment of tax and, at the subsequent communication with SKAT, on the application, use the Danish or foreign language in the form of Swedish, English or German. SKAT determines the extent to which other foreign languages can be used.

§ 44. The application for reimbursement after section 43 of this notice shall be made by means of a form of a form drawn up by SKAT or by submission in other forms of form after SKAT's detailed rules on this subject.

Paragraph 2. In the application, the undertaking shall place :

1) Declaration on the use of the purchases for which the tax compensation is sought ; and

2) a statement that, in the period of reimbursement, the company has not exercised the obligation to carry out registration under the VAT slots Section 47 or § 50 in respect of supplies of goods or services in this country, other than transport services after the tax slots ; section 73, transport services or services related to them, which are exempt from the tax on VAT slots § 34 or § 36 (3). 2, or goods and services which, in accordance with the law, are covered by the reverse charge of charge for the charge.

Paragraph 3. The application shall be accompanied by original invoices or import documents indicating the amount of the tax paid by the undertaking.

Paragraph 4. The application must be lodged in Danish kroner. Conversion of invoices from any foreign currency due to any foreign currency shall be carried out in accordance with section 98 of this notice.

Paragraph 5. The application shall also be accompanied by a attestation from a competent authority of the undertaking ' s home country confirming that the undertaking in question is engaged in business in this country. However, this may be omitted, provided that the company has, within the last year, sent the SKAT to such a dossier.

§ 45. For the submission and processing of the application for reimbursement of the tax after sections 43 and 44 of this notice, section 33 of this notice shall apply mutatis muctis.

§ 46. SKAT completes the treatment of timely and duly substantiated applications for reimbursement of the charge of taking a decision no later than eight months after the Danish Tax Authority has received the application. SKAT returns at the same time as the original invoices and import documents that have accompanied the undertaking ' s application in accordance with section 44 (2). 3, in this notice.

Paragraph 2. The payment of compensation may, upon the company ' s application, either take place in this country or in the company ' s home country. In the latter case the costs shall be borne by the undertaking

Humanitarian organizations

§ 47. A humanitarian organisation that is not already registered shall be subject to the Danish Tax Authority to reimburse the tax after the VAT slots Section 45 (3). 3. The humanitarian organisation shall keep accounts that can form the basis for the calculation of the tax, which is sought to be reimburvaiused.

Foreign States ' embassies and so on.

§ 48. The existing embassies of the Member States, etc., international organisations, as well as attached personnel, may be eligible for duty in the country in the country of duty-free, and goods from excise duty-registered undertakings to the same extent that these products may be purchased ; excise duty free.

Chapter 9

Tax-free sales to travellers resident outside the EU

§ 49. Tax-free sales after the VAT slots Section 34 (3). 1, no. 5, to purchasers of residence or habitat habitat in Norway, the goods must be declared on a simplified invoice for export to that country. The simplified invoice must contain information about the name and address of the buyer.

Paragraph 2. The documentation received from the competent authority in Norway for the payment of the payment on imports into Norway shall be accompanied by the undertaking ' s accounts as evidence of the duty-free allowance.

$50. Tax-free sales after the VAT slots Section 34 (3). 1, no. 5, to purchasers of residence or habitat outside the EU, including the Faroe Islands and in Greenland, the simplified invoice must have been endorsed by the customs office of exit from which exports are taking place. The endorsement may take place digitally if SKAT has approved the IT system by which the digital endorsement is made. The simplified invoice must contain information about the name and address of the buyer. The invoice must be attached to the company ' s accounts as evidence of the exemption from the tax exemption.

§ 51. The purchaser shall demonstrate to the establishment his residence or habitat habitat outside the EU at the time of the presentation of passports, identity cards or other equivalent identification.

§ 52. The tax on the sale shall be included on the outbound fee in the calculation of the tax rate applicable for the tax period in which the sale takes place and may dedube from the tax period during the tax period in which it shall be dedusted in the tax period in which it shall be dedusted in section 49 (5). The documents referred to in paragraph 2 or 50 of this notice may be presented.

Chapter 10

Exemption by foreign aviation

§ 53. Airlines which would like SKAT's approval of the fact that the company in the most recently completed financial year against payments has mainly flown in foreign traffic, may submit an application to SKAT. SKAT is regularly publishing a list of approved airlines. SKAT may, by appropriate approval, approve the fact that new airlines are mainly flying in foreign traffic if SKAT, on the basis of schedules, contracts, budgets and so on, find it unfestering. SKAT may lay down detailed rules for the processing of applications after 1. and 2. Act.

Chapter 11

Real Estate

§ 54. Where voluntary registration for immoveable property is authorized, the landlord at the incoming charge can add to the tax of procurement related to construction, renovation, modernisation, repair, maintenance, operation and administration the immovable property according to the general rule of law.

Paragraph 2. At the start of a construction intended for hire, it is a condition to be able to use the right of deduction during construction and so that SKAT approves one of the landlord (the developer) declaration on the extent to which the property of the property is subject to the lease ; are expected to be included in registration

Paragraph 3. No later than 6 months after the construction is ready for entry into service, a possible correction of the amount of tax added to the construction of the building must be carried out on the basis of a statement of the amount of tax to which the landlord has been included in the construction of the construction ; etc.

§ 55. The volume of the voluntary registration, because the lease is no longer rented or attempted for commercial purposes, shall be subject to the procedure in accordance with the rules laid down in Chapter 9 of the Code of Taxi.

Paragraph 2. A voluntarily registered rental company has a duty to notify SKAT of the changes in the amount of the rental that will result in the adjustment of a tax.

Buying and building immovable property

§ 56. A company that is voluntarily registered for purchases and for-and rebuilding of real estate, cf. VAT slots Section 51 (3). ONE, FOUR. PC for sale to a registered company may be repaid on the charge paid for the purchase and / or remodel.

Paragraph 2. The repayment of charges may take place when the company to SKAT documents that the property is to be used by a registered company for taxable purposes. At the same time, the buyer must declare itself in agreement with the Danish Tax Authority to undertake the regulatory obligation upon the property in accordance with the rules of the Agreement. section 43 (4) of the tax slots. 3, no. 4. The declaration is issued on a form prepared by SKAT.

Delivery of new buildings and building sites

§ 57. The concept of a building in the VAT slots clause is 13 (1). 1, no. 9 (a) shall mean the basic structures which are finalised for the purpose for which they are intended. The provision of parts of such a building shall also be considered to be the delivery of a building.

Paragraph 2. A building, cf. paragraph 1, is new before the first move. One building is also new on the day of the first post-impact delivery, where the delivery is less than five years after the completion of the building. In the case of the second and subsequent deliveries within five years from the completion of the building, the building is also new where delivery is made before the building has been in use for a period of 2 years, and the first provision is covered by the VAT slots. 29.

Paragraph 3. If part of a new building has been in use when moving and a part of it have not been in use, cf. paragraph 2, the selling price of the building with any applicable land shall be divided between the part of the property that is taxable and the amount of VAT exempted. The same applies to a building on which a substantial amount has been done-/rebuilding work, cf. Section 58 of this notice.

Paragraph 4. The transfer of rights to the holder of the right of use to a new building or a new building with the property of the land shall be deemed to be the delivery of a new building with any possible use. corresponding soil when the right is given on such terms and conditions that it may be treated as equivalent to a delivery.

Paragraph 5. Transfer of shares and shares when the possession of such ownership or in fact guarantees rights as an owner or a user of a new building or a new building with the property of the land shall be deemed to be the delivery of a new building with, where appropriate, any other building. Correlated land.

§ 58. A building on which a significant amount has been done-/reconstruction, is considered to be a new building, before the first move. A building covered by 1. rectangle, also new on the day for the first delivery of the building after impact, when the delivery is less than 5 years after the completion of the completion of the construction of the building. In the case of the second and subsequent deliveries within five years from the completion of the building, the building is also new where delivery is made before the building has been in use for a period of 2 years, and the first provision is covered by the VAT slots. 29.

Paragraph 2. To a significant extent, the job / rebuilding work on a building when the value excl is carried out. fee of that exceeds 50%. 25%. of the calculation basis, cf. paragraph 4, at the first delivery of the building, as a new building and new building with belonging to land.

Paragraph 3. The value of the /omconstruction work shall be calculated as the sum of a normal value of the undertaking ' s own work and materials relating to the remodel, including : general margin, cf. VAT slots ~ 28 (4)) 3, and the value excl. the tax of the craft work, etc., which has been provided by other vendors.

Paragraph 4. The calculation basis for paragraph 1. 2 is the value of the property as determined by SKAT at the most recent real estate assessment prior to the / remodel, cf. the law on the assessment of the country ' s fixed properties, with the addition of the value of the work carried out to / reconstruction as determined in accordance with paragraph 1. 3.

Paragraph 5. If the basis for the calculation of paragraph 1 4 is less than the sales price obtained from the delivery of the property, cf. paragraph 1, the selling price may be used as a calculation basis, cf. paragraph 2. It is a condition that sales have been made to someone with an independent third party, cf. VAT slots, section 29 (3). 3.

$59. For a building site in the VAT slots section 13 (3). 1, no. 9 (b) shall mean an unconstructed area, which is intended for the construction of buildings, in accordance with the law on the planning or rules, to be used in accordance with this purpose. Section 57 of this notice.

Paragraph 2. For the purpose of a separate supply of a bebuilt land in the VAT slots, section 13 (3). 1, no. 9 (b), 2. the purposes of this Article shall be the delivery of each area of ground with basic fixed structures as referred to in Section 57 (3). 1, in this notice, where, at the same time, the delivery of the ground is not provided on the basis of the constituent constitutions of groundfixing.

Paragraph 3. The transfer of rights to the proprietor of entitlement to a construction site shall be deemed to be the provision of a building site when the right is given on such conditions that it may be treated as equivalent to delivery.

Paragraph 4. Transfer of shares and shares when the possession of the holder or in fact guarantees rights as the owner or the holder of a building site shall be deemed to be the supply of a building site.

Construction site sign on private property

§ 60. The undertakings which carry out work on building sites on private grounds shall be separated by the information provided for in paragraph 1. 2-4, cf. VAT slots Section 78 (3), 1, unless

1) the delivery or the Agreement sum for each undertaking shall not exceed 50,000 kr. including Tax,

2) the work is carried out and completed within a single working day ; or

3) The work is done where the source of signs is not practicable because the work is being done on a construction site for building construction in a denunted area.

Paragraph 2. The signs must be done when working on the ground. The sign must be located at a height and in such a way that the information on the sign in accordance with paragraph 1 shall be made. 3 is visible and easily legible from the public path.

Paragraph 3. The badge must notify the CVR number and name of the company that performs work on the spot. In addition, if the work is carried out by a company belonging abroad, the sign shall indicate the number of the foreign company ' s number in the RUT register.

Paragraph 4. If several undertakings are working in the same construction site, companies may set up a common sign with the information provided for in paragraph 1. Two and three. The undertakings which carry out the work on the spot shall be responsible for if there is no sign of signs. Two and three.

Chapter 12

Invoice requirements

Requirements for the content of the invoice

§ 61. Without prejudice to the other provisions of this Chapter, an invoice, including any accounting documents, shall be provided in accordance with the provisions of this Chapter. Section 70 of this notice shall include :

1) Date of expiry (Invoice date).

2) Continuous number based on one or more series and that identifies the invoice.

3) Registration number of the registered company (sellers).

4) Name and address of the registered establishment and the buyer.

5) The quantity and nature of the goods delivered or the quantity and nature of the services provided.

6) The date on which the delivery of the goods or the services is carried out or completed, or where a payment is made, provided that such date is fixed and different from the date of issue of the invoice.

7) The tax base, price per price. unit without charge, any price reductions, bonuses and discounts if they are not included in the price per unity.

8) Applicable tax rate.

9) The amount of tax to be paid.

Paragraph 2. Any document or message that is specific and unambiguous changes or refers to the original invoice is treated as an invoice or a reference to the original invoice.

Paragraph 3. If an invoice, including the billing documents, includes the deliveries of tax exempted, the invoice must be indicated on the charges imposed on them. Such deliveries shall be recorded separately from the individual countdown.

Paragraph 4. When a registered company supplies goods or services to another registered company against a total or partial payment of goods or services (exchange), it is sufficient that one of the parties originate an invoice with the request of the parties ; registration numbers impled. This invoice must also be provided for in the first paragraph. The information referred to in paragraph 1 shall contain information on the nature, scope and price of the information received in exchange.

Paragraph 5. When a registered company landlord or leased person motor vehicles to registered undertakings for a period of more than six months, it shall provide the required information for the calculation of the monthly deduction of payment ; after the VAT slots ~ 42 (4)) For example, 4 and 5, for example, when setting the deduction amount, on the invoice.

Paragraph 6. A company may issue an assembly invoice for several separate deliveries of goods or services where the levy of the goods or services covered by the assembly invoice shall be due within the same month.

Paragraph 7. A registered company that operates the trade from torxes, stasis places and similar distribution centres may be charged to issue invoice, cf. Section 61 or Section 66 of this notice, at the same time as the sale of goods and services at the same time as delivery if SKAT has found irregularities in the company ' s accounts.

Paragraph 8. A registered establishment acquired in another EU country or in Denmark may be subject to the purchase of the goods to be accompanied by an invoice, cover, cash or other documentation for the acquisition of goods throughout the transport sector ; the office of destination of the purchaser where SKAT has found irregularities in the company ' s accounts. The documentation must be presented at the request of SKAT by means of any control of the means of transport.

Niner. 9. A lay upon the first paragraph. 7 and 8 are given for 2 years. If SKAT in the two-year period remains in the company's accounts, SKAT may continue to be extended.

Invoice requirements where purchaser in this country is a taxable for tax

§ 62. Foreign undertakings whose sale is covered by reverse charge under the value of the VAT slots Section 46 (3). 1, no. 1-3 and 5 shall issue an invoice in accordance with section 61 of this notice without any indication of the applicable tax rate and the amount of the tax amount. The invoice must also contain information about :

1) Buyer registration number (CVRSS or SE number).

2) Sell's registration number in the home country, whose sales don't have a Danish registration number.

3) The purchaser shall respond to the amount of duty incumbated by the payment, for example by the charge of the reverse charge, the purchaser of the VAT, or reverse charge, shall be cartridge the VAT. `

§ 63. Businesses whose sale is covered by reverse charge under the VAT slots section 46 (3). 1, no. 6 or 7 shall issue an invoice after Section 61 of this notice, without any indication of the applicable tax rate and the amount of the tax amount. In addition, the invoice must contain information that purchaser must respond to the duty incumbated by the delivery, for example by the charge of the 'reverse charge, the purchaser of VAT' or 'reverse charge, the taxsettles' VAT '.

Invoice requirements for sale to other EU countries

§ 64. In the case of deliveries which are reversed for payment in another EU country, on the invoice, in addition to the in section 61 (1). Furthermore, in this notice, the information referred to in this notice shall also be subject to the provision of the rules for reverse charge, the supply of which is carried out to a taxable person in another EU country. This may be done by reference to the relevant Community provision, the relevant national provision or by other clear endorsement, for example, 'reverse charge' or 'reverse charge'. Where the purchaser is VAT registered, the registration number of the purchaser shall also be imposed on the invoice.

Paragraph 2. For deliveries which are VAT exempted in accordance with the VAT slots Section 34 (4)). 1, no. 1-4, and where the acquisition of the acquisition VAT is to be paid in another EU country, there must be on the invoice, in addition to the in section 61 (2). The information referred to in this notice shall be subject to the exemption from the VAT exemption. This may be done by reference to the relevant Community provision, the relevant national destination or by the other clear endorsement, for example, 'VAT exempted', '0-rate', 'zero-rated', 'free of VAT'. In addition, the VAT registration number of the buyer must be entered.

Paragraph 3. Where goods or services are to be paid for the payment of the goods or services in another EU country, the information shall be available in accordance with section 61 (2). 1, no. In this notice, 7, 8 and 9 of this notice is omitted from the invoice, where the taxable basis for the goods or services provided on the ground shall be indicated by reference to the quantity or extent of these goods or services and their kind.

Invoice requirements for sales by means of a firep rep in this country

§ 65. Foreign undertakings registered in this country by a resident representative shall name the representative of the representative, address and his registration number on the invoice.

Simplified Invoices and Cartridges

§ 66. A company may issue a simplified invoice by a single shipment with a content after 2. ptangle if the company provides in the individual case goods or services not more than DKK 3 000. or solely, an invoice originator in respect of the rules in section 61 (1). Two, in this procladilation. A simplified invoice must contain information about

1) the date of issue (invoice date),

2) consecutive number that is based on one or more series and that identifies the invoice,

3) the registration number, name and address of the registered undertaking (s),

4) the quantity and nature of the supplied goods or the quantity or nature of the services provided ;

5) the total amount of the sales amount and the amount of the duty payable or the amount of information necessary to calculate the amount of duty, which may be carried out by the charge of the payment of the levy to be 20%. of the total amount of the sales, and

6) specific and unambiguous reference to the original invoice and the specific information that is changed if the invoice issued is a document or statement, as referred to in Section 61 (2). Two, in this procladilation.

Paragraph 2. Registered companies whose disposal is made exclusively or predominately for private consumers must issue a simplified invoice with the items referred to in paragraph 1. 1 mentioned information. A registered buyer may request an invoice in accordance with section 61 of this notice. Registered companies, whose marketing takes place predominately for taxable persons, may, however, to private contractors issue simplified invoices, cf. however, paragraph 1 Five and six.

Paragraph 3. Registered establishments referred to in paragraph 1 shall be registered. 2, may use sales registration systems, for example, the cash register and hand over a box of the boxes referred to in paragraph 1. 1, with the exception of consecutive number. In addition, they may choose between the name or registration number of the registered company or its registration number.

Paragraph 4. Where it is not technically possible to issue a cartridge in accordance with paragraph 1. 3, the registered company, to private consumers, may instead issue a cartridge with the following information on the name or registration number of the registered undertaking and the amount of the sales amount. If it is not technically possible to issue a cartridge, a simplified invoice shall be issued by the sale to private customers in accordance with paragraph 1. 1 where the sales amount is more than 1 000 kroner. A registered establishment, operating at reimportation, may be subject to the use of a cash register on the transfer, provided that SKAT has found irregularities in the company ' s accounts. An application for a register of cash shall be granted for 2 years. If SKAT in the two-year period remains in the company's accounts, SKAT may continue to be extended.

Paragraph 5. A company must issue an invoice with a content after paragraph 61 (1). 1, in this notice, if the company supplies goods or services to a private consumer and the delivery is governed by the rules of section 8 V of the body of the equation for assistance and non-domestic services, or when the company delivers benefits to A private consumer for $5,000. or over there.

Paragraph 6. An invoice must always be issued in accordance with section 61 of this publication in the case of distance selling to other EU countries, under section 64 of this notice and by providing new means of transport to other EU countries, cf. Section 67 of this notice.

Delivery of new means of transport to other EU countries

§ 67. Registered undertakings providing new means of transport to non-registered establishments and private consumers in another EU country, and those following the VAT slots Section 53, have isolated deliveries of new means of transport to registered establishments and Private consumers in another EU country must issue an invoice which, in addition to the in section 61 (2), must be issued. 1, in this notice, the information referred to shall contain :

1) Buyer of any registration number.

2) Value of the means of transport.

3) Length of boats, aeroplanes and the capacity of the engine and the impact of motor vehicles.

4) Information on the time of entry into service of the means of transport.

Paragraph 2. Registered companies shall ensure that the sale of new means of transport to private consumers in another EU country shall ensure information on the identity of the buyer when viewing passports or similar identification. The registered company shall keep a copy of the documentation presented.

Paragraph 3. Entered undertakings shall send copies of invoices in accordance with paragraph 1. 1, for SKAT no later than 1 month and 10 days after the quarter in which the shipment has taken place. The invoice copies are to be sent in electronically loaded (scanned) form. The electronic transmission of invoice copies shall be distributed on the deliveries of the period to each EU country, as other EU countries are to be subject to the invoices. Registered undertakings must, in accordance with the rules laid down in section 93 (3) 1 and 2 of this notice shall keep the evidence that they have submitted the invoice copies to the Danish Tax Authority.

Paragraph 4. Those following the VAT slop Section 53 must invoice individual shipments of new means of transport to other EU countries, send a copy of the invoice over each shipment and, where appropriate, at the same time, the application for duty drawback, with proof that there are in this country, the charge of the means of transport is paid to SKAT no later than 1 month after the end of the calendar month in which the shipment has taken place. The documents are to be sent in electronically loaded (scanned) form. The electronic transmission of the documents shall be distributed on the deliveries of the period to each EU country, as other EU countries have to show that the documents are concerned. The rules in section 93, paragraph 1. 1 and 2 of this notice shall apply to the keeping of evidence that invoice copies and the application for tax compensation have been submitted to SKAT.

Paper invoices and electronic invoices

§ 68. A company must ensure the origin, content-integrity and readability of paper invoices and electronic invoices from the date of issue at the end of the retention period after paragraph 93 (3). 1 or 3, in this notice. For the purpose of securing the invoice of origin, ensure the identity of the supplier or invoice issuer. For the purpose of securing the invoice's content integrity, the content of the invoice after paragraph 61 (2) is understood. Number one, section 62-64, section 66, paragraph. Paragraph 1, or section 67 (4). 1, in this notice, must not be able to be modified or deleted.

Paragraph 2. The company itself determines how the company will ensure the place of origin, content integrity, and readability for invoices. The company ' s assurance may take place by any self-checking that, in accordance with the accounting law and Chapter 13 of this notice, the establishment establishes a reliable audit trail between the invoices that the company originates and the accounts of the establishment ; deliveries of goods or services carried out by the undertaking.

Paragraph 3. An electronic invoice is understood that the invoice meets the content requirements in accordance with section 61 (2). Number one, section 62-64, section 66, paragraph. Paragraph 1, or section 67 (4). 1, in this notice, and that the invoice has been issued and received in any electronic format.

Paragraph 4. A company can issue electronic invoices only to a recipient who accepts this. The acceptance of the Recipient shall be deemed to be by any form of express written acceptance, formula or not, or tacit if an electronic invoice is included in the recipient's accounts and accounts, or if the beneficiary pays the invoiced amount according to an electronic invoice.

Paragraph 5. If a company submits additional electronic invoices to the same recipient or make more electronic invoices available to the same recipient, information that is common to the different invoices may be specified only once, if there are each invoice is accessible to all information.

§ 69. SKAT has access to invoices, regardless of the fact that they are stored at a third party, cf. the section 74 of the VAT slots section. 1.

Afreing Attachments

§ 70. For the delivery of goods and services, where the conversion is used for the section 52 (a) of the VAT slots. 3, the R&ing Schedule must meet the content requirements for the invoice in accordance with section 61 (3). 1, in this notice, and the annex is to be given the 'self-billing' or 'self-aff'. In addition, the registration number of the buyer must be indicated on the accounting annex.

Paragraph 2. The rules pursuant to paragraph 1 3-5 shall apply as the terms to use settlement attachments for transactions between registered companies in this country.

Paragraph 3. The Afreer Annex may be issued only if both parties are registered. The operator of a settlement annex shall ensure that the seller is a registered company. If the buyer or seller ceasels to be registered, the other Party shall be informed.

Paragraph 4. Conditions for the issue of the settlement annex, cf. VAT slots, section 52 (a) (1). THREE, TWO. Act. shall be deemed to be fulfilled if billing (settlement) from the Customer will be made on the basis of a written agreement or if there are statutory or similar rules for the supply and price fixing of goods. When issuing a settlement annex on the basis of a written agreement, the responsible leadership of both parties must have signed it and both parties must keep a copy of the agreement. Billing shall take place on the basis of specific information due to the Customer's location.

Paragraph 5. Receiving a company that is not registered, a settlement annex, where the tax amount or other indication is given that the billing includes a tax, then the undertaking must make the person who has issued the Annex to the Annex, and repay the amount of the tax. Information about the validity of a registration number may be available when making inquiries to SKAT or by electronic means of tax .dk/TastSelf Erstices, which must keep records of any available verifications, including verification date.

Translation

§ 71. SKAT may, for certain taxable persons or, in certain cases, to ensure that invoices are to be translated into Danish, when :

1) the invoices relating to the supply of goods and services at the delivery point of the country following the value of the VAT slots, Chapter 4 ; or

2) the invoices have been received by taxable persons established in this country.

Dispensation from Invoice Requirements

§ 72. SKAT may for individual companies or groups of companies have to dispensers from the rules on invoices after this chapter. If the exemption concerns transactions between registered undertakings, SKAT will have to consult the EU Momcommittee before SKAT can grant an exemption.

Indication and accounting

General requirements for declarations and accounts

§ 73. Businesses must electronically enter a tax after the tax slogan chapter 15 to SKAT on tax .dk/TastSelf Erstice.

Chapter 13

§ 74. Entities registered after the VAT slots § 47, § 49, § 51, or § 51a, must keep an account of deliveries of goods and services to and from the company. The amounts used by the company at the end of each tax period shall be recorded in the accounts by the end of each tax period on the tax declaration and on the list of EU deliveries.

Paragraph 2. The accounts shall be kept in the regular business accounts.

Paragraph 3. Businesses must, even if they are not subject to the accounting law, comply with the requirements laid down in the accounting law.

Paragraph 4. Undertakings which, after their type and trade form (e.g. retail sales from carriage or spelling) do not have the possibility of using cash register or in the case of a single payment, must carry out a daily register of cash to show : the cash register at the beginning and end of the day, as well as corrections for all payments and payments which do not relate to the taxable turnover. These undertakings shall also, on a daily basis, account for received payments of 100 kr. And over there from customers for earlier credit sales.

§ 75. The accounts must be carried out in a clear and transparent manner and contain such specifications, that it may be the basis for SKAT's control of the tax calculation of the tax. Where the purchase and sales accounts are carried out with summary entries, there must be specifications in the form of journals, drafts, cartridges and similar, of which are shown how the summary items are composed of individual items.

Paragraph 2. The accounts for section 74 of this notice and paragraph 1. 1 must be designed in such a way that all registrations can be reconciled with the information on the tax returns of the company and the list of EU deliveries. The particulars of the declaration and in the list must be capable of dissolving in the registrations of which they are composed.

Paragraph 3. In addition, the accounts must include such information that the undertaking may meet the obligation to notify SKAT information of the company's purchases and supplies to individual companies.

Special accounts and boxes

SECTION 76. The accounts shall include the following special accounts :

1) purchase tax account (purchase VAT),

2) outbound tax (sales tax) account,

3) account for the tax of goods purchases from abroad (tax on EU acquisitions of goods and the import of goods from sites outside the EU),

4) account for the purchase of the purchase of services from abroad in reverse payment obligations,

5) account for EU acquisitions of goods,

6) account for the purchase of benefits from other EU countries with reverse payment obligations,

7) account for EU deliveries of goods,

8) account for EU deliveries of reverse charge services ; and

9) account for export and so on

Paragraph 2. The amount of the tax on goods and services for use in the account must be applied to the undertaking, to the extent that the cost of the purchases can be included in the incoming charge.

Paragraph 3. The payment of the company ' s shipments shall be carried out on the account of the undertaking ' s deliveries, including taking into private use, etc., and the transfer of goods from a tax warehouse and payment of the taxable purchase after the VAT slots section 46 (3). 1, no. Four, six and seven.

Paragraph 4. The tax on goods purchases from abroad shall indicate the charge of :

1) the acquisition of goods from other EU countries ;

2) goods imported here to the country from sites outside the European Union, cf. section 12 of the VAT slop (levy shall be calculated on the basis of the unit document ' s copy 8 of the goods ' tax value added to customs duties, import duties, etc., as well as the shipping and insurance costs, etc., which are incurred up to the goods ; the office of destination in the European Union when this site is known at the time of the entry into force of the taxable person ; and

3) the purchase of goods from abroad for which the fee is payable after the VAT slots Section 46 (3). 1, no. One, two, and five.

Paragraph 5. The charge for the purchase of the purchase of services from abroad, in reverse payment obligations, must be disbursed by the purchase of the purchase of benefits from abroad, for which the tax is payable under the VAT rate section 46 (6). 1, no. 3.

Paragraph 6. In the account for EU acquisitions of goods, the purchase price shall be awarded without charge for goods acquired from other EU countries in accordance with the goods purchased from other EU countries. Tax slots Section 11.

Paragraph 7. In the account for the purchase of benefits from other EU countries with reverse charge, the purchase price shall be entered without charge for services for which the company is payable after the VAT slots Section 46 (3). 1, no. 3, as the delivery site of the services is determined in accordance with the VAT slots section 16 (4). 1.

Paragraph 8. In the account for EU deliveries of goods, the selling price shall be entered for goods delivered to other EU countries, and which do not have to be paid in accordance with the VAT slots Section 34 (4). 1, no. 1-4.

Niner. 9. In the account for EU deliveries of reverse charge, the sales price shall be awarded the selling price of benefits provided to other EU countries where the recipient is payable to the tax of purchases of services, as the delivery place of the services is determined by : VAT slots Section 16 (3). 1.

Paragraph 10. The sales price of the account for exports and so on shall indicate the sale price

1) deliveries of which shall not be paid under the VAT slots section § 14 to 21 d, and to which the company has purchased, etc., goods and services in this country, except for deliveries after the VAT slots Section 14, nr. TWO, TWO. and 3. pkton, and deliveries of services under the value of the VAT slots section 16 (4). 1, in cases where a recipient in another EU country is payable to the tax of purchases of services,

2) deliveries of which shall not be paid under the value of the VAT slots Section 34 (3). 1, no. 5 to 19, and paragraph 3. 3 and 4, and

3) deliveries where the payment of the purchase of goods and services after the VAT slots Section 46 (3) is payable. 1, no. Four, six and seven.

§ 77. The charges shall be applied to the tax accounts in connection with the posting of the buying or selling in the business accounts. However, the charges may be conducted periodically when the levy can be calculated directly on the basis of the balance sheet on other accounts. In such cases, these accounts shall be entered in the value of the value collected, and the accounts may include only purchases, of which the charge can be included in the incoming charge, or sales, of which payment of the levy is payable. However, the calculated tax on imports of goods cannot be calculated on the basis of the balance of other accounts.

§ 78. The tax accounts will be terminated at the end of each tax period. The balance of the account for inbound tax, the balance on the tax of goods from abroad, and the balance of the purchase of the purchase of the purchase of payments from abroad, with reverse payment obligations, is transferred to the account for the outbound fee. The account for the outbound fee is then shows the amount of tax to be paid to SKAT or the amount of tax to be reimburatable by SKAT. In the payment or payment from SKAT, the payment or reimbursed amount of the amount payable on the account for the outbound fee, which shall be offset.

Paragraph 2. Instead of transferring the inbound tax, the tax of goods purchases from abroad, and the charge for the purchase of the purchase of payments from abroad with a reverse charge to the outbound tax, the company can set up an account for settlement with SKAT and transfer the tax to this place.

§ 79. In the case of tax returns, in accordance with Chapter 15, the tax returns shall inform the undertaking ' s foreign trade in goods or services and the domestic tax exemption provided for in the declaration of goods or services specified in the declaration ;

1) box A,

2) box A-benefits,

3) box B-EU sales declaration goods ;

4) box B goods, not the EU sales declaration ;

5) box B benefits and

6) box C.

Paragraph 2. Box A-goods

1) the value without charge of the purchase of goods from other EU countries, cf. the value of the VAT slots Section 11 and cf. Section 76 (2). 6, in this notice,

2) the value without charge of the installation and installation of foreign companies in this country, cf. Section 107, paragraph 1. 1, in this notice, and

3) the value without charge of the distance sale of the foreign companies of goods in this country, cf. § 112 of this announcement.

Paragraph 3. In box A, the value shall be entered without a charge of the purchase of benefits from other EU countries when the buyer is liable for tax after the VAT slots Section 46 (3). 1, no. 3, cf. Section 76 (2). 7, in this notice, as the delivery place of the services is determined in accordance with the VAT slots section 16 (4). 1.

Paragraph 4. in box B, the value of the EU sales declaration shall be entered in the non-charge of the deliveries of goods to registered buyers in other EU countries, cf. VAT slots, section 34 (4), 1, no. 1-4, and see. Section 76 (2). 8, in this notice, cf. however, paragraph 1 5, no. 1.

Paragraph 5. Box B goods, not the EU sales declaration, must be given :

1) the value without the charge of the levy of new means of transport for non-registered undertakings and private consumers in other EU Member States after the VAT slots Section 34 (3). 1, no. 2, and cf. § 67, paragraph. 1, in this notice,

2) the value without charge of the installation and installation of goods in other EU countries, cf. § 106 of this notice, and

3) the value without the charge of the distance selling of goods to other EU countries, cf. § 111, paragraph 1. Two, in this procladilation.

Paragraph 6. The value of box B services shall be entered in the non-charge of deliveries of benefits to other EU countries where the buyer is liable for the tax on services, as the delivery place of the services is determined in accordance with the VAT slots Section 16 (3). 1, cf. Section 76 (2). 9, in this notice.

Paragraph 7. Box C shall enter the value without charge of the charge of the deliveries of other goods and services to purchasers in this country, to other EU countries and to places outside the EU, cf. Section 76 (2). 10 in this notice.

$80. The requirement for the company ' s accounts to contain specific accounts in accordance with section 76-78, section 86 and section 102 (1). 4 and 5, in this notice, shall be deemed to have been fulfilled to the extent that the SKAT ' s request can provide and specify the information to be shown in the special accounts in accordance with section 76-78, section 86 and section 102 (1). 4 and 5, in this notice, through your electronic software and codes.

Buy and so on

§ 81. Procurement and tax payments (the inbound tax) shall be conducted on the basis of the general purchase order of invoices, notes, settlement receipts and receipts received and so on.

Paragraph 2. Businesses shall keep the accounts for imported goods either on the basis of the monthly import specification or the individual consecutive expeditions.

$82. For a tax period, the booking of deductible purchases etc., provided for in the period, has been delivered or interpreted to the undertaking, cf. The VAT slots Section 37 (3). 2.

Paragraph 2. The purchase of purchases can be made at the payment rather than at the receipt of the invoice. The amount of the incoming levy shall be made on the basis of the payments made during the tax period. Where such operations are to be used, the company shall be entitled to, by means of specified rates of debt to suppliers at the beginning and end of the tax period, to make the payment of the incoming charge so that they are equivalent to those of : the vendors during the period billed deliveries.

§ 83. The account for an inbound tax is to be reduced by the tax of credit notes received from domestic vendors for return goods and pricks for previously purchased goods or services, including the credit note stating the tax on dividended, bonus, cashier, and other conditional discounts which have become effective after the delivery has been made.

Paragraph 2. If the tax on purchases can only be considered partly for an undertaking ' s inbound tax, the company may terminate the tax amount immediately at the entry or note the entire tax amount as an inbound tax. In the latter case, the part of the levy that cannot be included in the inbound charge shall be deducted from the tax charge account at the end of the tax period end.

§ 84. Registered companies must be able to provide documentation of the incoming tax, including simplified invoices and billing documents, or the unit document document (8), where applicable, if any, SKAT or invoices may be made available ; for acquisitions from other EU countries, with the construction of the seller ' s registration number and the buyer ' s registration number.

§ 85. The accounts must include such information as to provide the basis for SKAT's control over the fact that, by changes in the basis of the acquisition of capital assets, the tax on the basis of the tax return on the acquisition of capital goods shall be carried out ; the adjustment of the deduced tax in accordance with the VAT slots section § § 43 and 44.

Paragraph 2. The amount of the adjustment amount shall be included in the calculation of the company ' s inbound tax for the period of taxation in which the level of regulation is to be established.

Paragraph 3. Businesses operating both registration and non-registration companies or who use investment goods for the other not deductible purposes shall have purchased investment goods in a separate account referred to as : ' investment goods ', or on a specific inventory.

Paragraph 4. On the one in paragraph 1. 3 the said account or inventory shall be carried out for each investment benefit without charge, the amount of charges paid in respect of the purchase of charges and the amount of tax payable to the establishment in respect of the purchase of the purchase ; Tax, cf. Chapter 9 of the tax law. Furthermore, in the account or statement, adjustments shall be carried out on the premises of the company after the VAT slots section.

Paragraph 5. Businesses that inherit a regulatory obligation for the tax on an investment asset, cf. Section 19 (1). 1, in this notice, shall be required on the notice referred to in paragraph 1. 3 the said account or inventory shall lead to the amount of tax which has been accepted by the company, as well as the adjustments to be made by the undertaking.

Paragraph 6. The accounts must be designed in such a way that SKAT can compose the entries on the records referred to in paragraph 1. 3 the said account or statement of the undertaking ' s other accounts.

Sales and acquisitions etc.

§ 86. The sale and charge (the outbound charge) of the accounts (the outbound charge) shall cover all deliveries of goods and services from the EU goods from the free port of Copenhagen or a tax-warehouse and the withdrawal of goods and services.

Paragraph 2. The accounts payable to the tax of the acquisition of goods from other EU countries and the purchase of goods from abroad for which the tax company is payable under the VAT slots section 46 (6). 1, no. 1, 2 and 5 shall be entered on the account of the tax of goods purchases from abroad, cf. Section 76 (2). 4, in this notice.

Paragraph 3. The accounting of the tax of the purchase of benefits from other EU countries, for which the charge is payable under the VAT slots Section 46 (3). 1, no. 3, shall be applied to the account of the purchase of the purchase of benefits from abroad in reverse payment, cf. Section 76 (2). Five, in this procladilation.

Paragraph 4. A company to supply deliveries of goods to other EU countries in accordance with section 79 (3). 1, no. 3, and section 99 (3). 1, no. 1, in this notice, cf. VAT slots, section 34 (4), 1, no. 1 4, ensure that the amounts specified in accordance with Article 79 (2) shall be provided. 4, and section 99 (3). 2, no. 3, in this notice, is consistent with each other for the relevant declaration period.

Paragraph 5. A company that will provide deliveries of benefits to other EU countries in accordance with section 79 (3). 1, no. 5, and section 99 (3). 1, no. 2, in this notice, as the delivery place of the services is determined in accordance with the VAT slots section 16 (4). 1, ensure that the amounts specified in accordance with Article 79 (3) shall be provided. 6, and section 99 (3). 2, no. 4, after this notice, is consistent with each other for the relevant declaration period.

§ 87. The bookkeeping must be carried out on the basis of copies of the sales annexes. However, the daily entry may also be made on the basis of payments received (cashier ' s cashier ' s).

Paragraph 2. Acquisitions of acquisitions and purchases, cf. § 86, paragraph. 2, in this notice, shall be carried out on the basis of invoices received.

§ 88. Entities which, in their character, such as retail trade in foodstuffs or other daily consumption products, do not have a practical opportunity to carry out a continuous listing of the holder ' s own consumption of goods and services, may introduce this for each tax period, consumption of the tax accounts shall be used.

$89. Companies making the sale on the basis of the barracks shall, for the sake of the calculation of the tax rate, make the correction for credit sales that have not yet been paid and for payments relating to previous credit sales. This adjustment shall be made on the basis of outstanding debts at the beginning and end of the fiscal period. However, retailers and other customers who are counting on customers weekly may not be subject to the adjustment of any outstanding claims for such sales.

Paragraph 2. Where the daily inventory is made, the sale of stamps and newspapers shall be made following the VAT slots Section 13 (3). 1, no. Fourteen, and paragraph 34, paragraph 1. 1, no. 18, the company may not be able to withdraw from this sale on a daily basis and dismiss from the sale of stamps and newspapers at the end of every quarter. The sale shall be made on the basis of billing from hitchhikers and receipts from the postal service for the purchase of stamps.

Paragraph 3. Periodic adjustments relating to outstanding claims and the sale of stamps and newspapers shall be recorded in the accounts or by special exhibitions kept in conjunction with the accounts.

§ 90. Businesses that are registered as agriculture and fisheries, etc., may carry the tax accounts on the basis of periodic statements like weekly accounts, monthly inventories or semi-annual tax returns from suppliers and takers. However, it is a prerequisite that the decisions do not include the purchase or sale of two different tax periods. The decisions must include the same information as invoices.

Digital payment, etc.

§ 91. For payment by means of a financial institution or a financial institution, after the VAT slots Section 46 (3). 10 means the payment from account to the account or payment in another manner to the recipient's account, including using payment cards, thereby ensuring that a unique electronic identification of the payment and payment is made. Payment of payment cards in the post office or in an institution of financial institution shall be treated as a digital payment.

Paragraph 2. Payment for exchange, set-off, or through intermediation accounts, shall be treated as a digital charge. However, the payment of the exchange rate, payment of the balance by offsetting or payment for the balance of intermediation accounts shall be equivalent to the amount of cash due to the threshold of section 46 (6) of the tax slope. 10. Reporting of these payments after the VAT slots Section 46 (3). 12 shall take place within 14 days of payment of payment if no digital is paid.

Other provisions

§ 92. The business must once a year make the inventory of the inventory store and make the value of the repository. The inventory may be carried out in the context of the company ' s general status balance sheet.

§ 93. Businesses, including businesses under the registration limit in section 48 and 49 of the registration limit, keep accounts, accounting documents and other accounts, including order books, plant records, inventory count lists and so on, and the accounting records, etc., and annual inventory of inventory for 5 years after the end of the financial year in question, cf. however, paragraph 1 3. However, retailers shall retain only boxes of cartridges and similar internal Annexes 1 years from the date of the signing of the annual accounts. Is a foreign enterprise registered under the VAT slots Section 46 (3). The accounts shall be retained here in the country of the representative at the time of a resident representative.

Paragraph 2. The provisions on accounting by computer and microfilm in the accounting law shall apply to the accounting system of undertakings and so on in accordance with this notice.

Paragraph 3. Entities that acquire property or make to or rebuilding work that is wholly or partially used in the context of a registered enterprise, cf. The VAT slots section, section 43 and 44, keep the accounting material for 10 years after the acquisition of the real estate or the construction work.

Paragraph 4. The retention periods in accordance with paragraph 1. 1 and 3 shall apply to invoices for delivery of goods and services in the country following the subject of Chapter 4 of the VAT slots.

Paragraph 5. An invoice that meets the rules in section 68 of this notice to ensure the invoice of origin, content and readability of the invoice shall be kept either on paper or electronically, whether or not the invoice was originally submitted or submitted ; available as paper invoice or electronic invoice.

Paragraph 6. A company that uses electronic invoicing or storing invoices electronically shall keep the systems including hardware and software and the procedures used for the electronic issue, reception and storage of Invoices. The company must also keep contracts and certificates as part of the system descriptions, etc. Storage of system descriptions, procedures, contracts and certificates etc. must be carried out on paper or electronically.

$94. A company must, for each period of taxation, and before the expiry of the time limit for the payment of the tax declaration, the accounting records and, in particular, document the basis for the import of goods purchased by purchased goods or, benefits.

Paragraph 2. SKAT may provide an undertaking to ensure that the company within a time limit which cannot be fixed less than 14 days shall update the bookkeeping and document the basis for the purchase VAT for one or more tax periods.

§ 95. The security referred to in the section 62 a of the VAT slots may be placed in the form of listed bonds, bank guarantees, cash deposits or in the form of other reassuring security after SKAT's provisions.

Paragraph 2. In the case of SKAT's assessment of the provision of security, companies from other EU countries, Greenland, Faeroes, Iceland and Norway, which are not established in this country, shall inform the country of registration of registration number in the home Member State, and provide sufficient financial information for the undertaking.

§ 96. A resident representative may represent several foreign companies at a single VAT number for the following operations :

1) Delivery of goods after the VAT slots Section 36 (3). 1, no. Five, to other EU countries.

2) Delivery of goods directly from a tax warehouse to another EU country or to sites outside the EU.

3) The acquisition of goods in this country from another EU country and the goods is directly charged to a tax warehouse, a free warehouse, in the port of Copenhagen or in the case of non-EU countries.

Paragraph 2. The resident representative shall fill in the forms referred to in paragraph 1. 1 the transactions referred to above shall be a total tax relief for foreign companies.

Paragraph 3. The resident representative shall for the people referred to in paragraph 1. 1 the transactions referred to above shall keep an account of each taxable person.

§ 97. Companies and so on, registered after the VAT slots section 50, shall keep accounts of the goods acquired from other EU countries, bearing the accounts in such a way as to form the basis for the calculation of the tax thereof.

Paragraph 2. Businesses shall keep the accounts, including invoices, for five years after the end of the year in which the taxable acquisition is carried out.

-98. Businesses can record the accounts, cf. Section 74 of this notice, in Danish kroner or in euros. The companies may also conduct the accounts in the second foreign currency, relevant to the establishment according to the provisions of the accounting law, cf. however, paragraph 1 7.

Paragraph 2. A company can enter invoice amount at time the amount of the tax in any currency where the amount of the tax is expressed in Danish kroner or in euros. The rules of paragraph 1. 4 applies to conversion to and from Danish kroner.

Paragraph 3. Where a company accounts in euro or other foreign currency in accordance with paragraph 1. 1, the accounting documents shall contain information which, at any time, makes it possible to resettle the accounts for Danish kroner. If the company takes the account in Danish kroner, the invoice amount in euro or any foreign currency, which is based on the accounts, shall be converted into Danish kroner.

Paragraph 4. The company shall use the exchange rate published at the time of the entry into force of the Taxable Act at the latest published exchange rate in accordance with Chapter 5 of the Tax Code as the conversion rate. For the conversion of Danish kroner and euros after 1. Act. however, the company may use the exchange rate between Danish kroner and euros of the European Central Bank (ECB) and by converting between Danish kroner and the currency of a third country after 1. Act. the company may use the ECBs exchange rates between Danish kroner and euros, respectively between the euro and the currency of the third country. Instead of the day villagers after 1. or 2. Act. the company may use the tariff heading, cf. however, paragraph 1 7. The company ' s choice between the said conversion rates shall be recorded in a note to the company ' s accounts and is binding for a period of at least two years. In exceptional circumstances, SKAT may authorize the company to change the conversion method even though the two-year period has not expired.

Paragraph 5. Invoices in accordance with paragraph 1 2 received or issued in a currency other than the one entered in the accounts shall be deemed to have been issued in Danish kroner if a conversion rate is set for Danish kroner or an amount in Danish kroner on the invoice. This also applies if the invoice amount is given in Danish kroner.

Paragraph 6. Account shall be made in Danish kroner on the basis of a reckoning in accordance with the rules laid down in paragraph 1 in accordance with the rules referred to in paragraph 1. 3-5. The same applies to other obligations which the business must provide to SKAT.

Paragraph 7. consists of the supplier and the seller of goods and services a community of interest, so that one person has a direct influence, direct or indirect, in the company of the other Party, the undertakings concerned must apply the same method to : conversion to or from foreign currency.

Paragraph 8. Companies whose vehicles pass the fixed connection over Øresund may deduce the total amount of tax that is entered on the invoice in Danish kroner in the event of an inbound tax.

Chapter 14

Deliverables to other EU countries and imports from sites outside the EU

Indication of deliveries to other EU countries

§ 99. Companies supplying goods or services to registered buyers in other EU countries must supply each month for each month of

1) goods without tax after the VAT slots Section 34 (3). 1, no. 1-4, cf. however, section 79 (2). 5, no. 1, in this notice, and

2) benefits without charge, when the buyer is liable for the tax on services, as the delivery point for the services is determined in accordance with the VAT slots section 16 (4). 1, however, that deliveries of benefits shall not be stated where the benefit is exempt from a tax in another EU country where the service has its delivery point.

Paragraph 2. The undertaking shall be set out in accordance with paragraph 1. 1, notify

1) the registration number, name and address of the establishment, and the declaration period for deliveries to other EU countries ;

2) the buyer ' s registration number,

3) the total value of the company ' s deliveries of goods without a tax for each buyer in another EU country, and

4) the total value of the undertaking ' s supply of benefits without a charge to each buyer in another EU country where the buyer is liable for the tax on services, as the delivery place of the services is determined in accordance with the VAT slots Section 16 (3). 1.

Paragraph 3. SKAT may permit undertakings supplying goods without a tax to registered buyers in other EU countries, indicating supplies of goods subject to paragraph 1. 1 and 2, for each quarter, if

1) the company is not subject to the rules for a monthly tax period, and

2) the supply of goods without a tax to other EU countries does not exceed 400,000 kroner. neither in the current quarter, nor in each of the preceding four quarters.

Paragraph 4. Establishments that provide deliveries of goods on the terms of paragraph 1. 3, but where the supply of goods without a tax to other EU countries is more than 400 000 DKK in one or two months within a quarter, the deliveries of goods shall be supplied in accordance with paragraph 1. 1 and 2, for this one month, or for each of these two months as a total declaration period.

Paragraph 5. SKAT may allow undertakings providing services without charge to registered buyers in other EU countries where the buyer is liable for the tax on services, as the delivery place of the services is determined in accordance with the VAT slots Section 16 (3). 1, indicate the undertaking ' s deliveries of benefits under paragraph 1. 1 and 2, for each quarter, if

1) the establishment is not subject to the rules for a monthly tax period, and the establishment shall indicate the deliveries of goods on the basis of paragraph 1. 3 when the company at the same time specifies deliveries of benefits and the buyer is liable for the tax on services, as the delivery place of the services is determined in accordance with the VAT slots section 16 (4). 1, or

2 the establishment only specifies deliveries of benefits, and the buyer is liable for the tax on services, as the delivery point for the services is determined in accordance with the VAT slots section 16 (4). 1.

§ 100. Undertakings shall, regardless of the length of the declaration period, be given in accordance with section 99 (1 In this notice, 1, 3, 4 or 5, in this notice, the deliveries of goods or services to other EU countries shall be supplied by the 25th. in the month following the expiry period to SKAT.

Paragraph 2. Businesses shall electronically specify the deliveries of goods or services to other EU countries after Section 99 of this notice to SKAT on tax .dk/TastSelf Erstice.

Information requirements for imports of goods from sites outside the EU

§ 101. An importer shall, in order to obtain exemption from taxation on imports of goods in this country, in accordance with the VAT slots section, paragraph 36 (3). 1, no. 5, at the latest at the time of import for the goods, the Danish Tax Authority

1) the importer ' s own registration number issued here in the country after the VAT slots Section 47 (3). 1, or the registration number under which the operator of the operator makes transactions after paragraph 96 of this notice and the VAT registration number issued in another EU country for the company which receives the goods after Act 34, paragraph 1. 1, no. 1-3, or

2) the VAT registration number issued in another EU country, for a company's firm business location, etc., which is transferred after the VAT slots Section 34 (4). 1, no. 4.

Paragraph 2. SKAT can also determine that an importer to obtain exemption from taxation on imports of goods in this country shall be determined in accordance with the VAT slots Section 36 (3). 1, no. 5, at the latest at the time of import for the goods, must demonstrate that the imported products are intended to be delivered in another EU country.

Chapter 15

Special provisions applicable to EU trade

Registration number

§ 102. Businesses must use the alphanumeric code (DK) to add to the company's CVR or SE number as the registration number for the EU trade. Indication of registration numbers for companies in other EU countries must also be given to the alphanumeric country code.

Paragraph 2. Undertakings registered under one after the VAT slots Section 47 (3). 4, must use the common CVR or SE number, as well as the name and address of which the company is registered.

Paragraph 3. Companies that are listed as the VAT slots Section 47 (3). THREE, TWO. PC must use the registered company's CVR or SE number, name, and address.

Paragraph 4. A company that supplies goods to other EU countries after the VAT slots Section 34 (3). 1, no. 1-4, in accounting (debit), document the foreign VAT registration numbers of the customers.

Paragraph 5. A business that provides benefits to other EU countries, as the delivery place of the services is determined in accordance with the VAT slots section 16 (4). 1, by accounting (debit card), document the foreign VAT registration number of customers in the scope of these VAT registration numbers, as laid down in Article 55 of the Council implementing Regulation (EU) No 2 ; Directive 282/2011 on measures for the implementation of Directive 2006 /112/EC on the common system of value added tax, cf. Annex 1 to this notice.

Inactive registration for Tax

§ 103. SKAT publishes via skat.dk/TastSelf Erstice that an undertaking's registration for tax is labelled as inactive if :

1) the company after the value of the VAT slots has been entered in charge of DKK 0 kr. the amounts in all fields (zero indication of charge) within 12 months in a row, calculated from the end of the first declaration of notice,

2) the company after § 99 and 100 of this notice, cf. Section 54 of the VAT slots only has supplied deliveries to other EU countries, with the charge of DKK 0 kr. the amounts in all fields (zero indication of EU deliveries) within 12 months in a row, calculated from the end of the first declaration of notice ;

3) the company shall not be in accordance with section 99 and 100 of this notice, cf. section 54 of the VAT slots, has supplied deliveries to other EU countries within 12 months in a row, calculated from the end of the first declaration period, while other information shows that the company has provided goods or services to others during the same period ; EU countries, or

4) the company for the registration of the tax or amendment of the registration of a tax has been inaccurate or misleading or has been disorientate in such a way that the establishment would not have been ; registered for duty or may have maintained registration for tax if SKAT had received the necessary information.

Paragraph 2. If a company marked as inactive in accordance with paragraph 1 1, no. 1, 2 or 3, may demonstrate to SKAT that the company operates independently economic activities, including by delivery of goods or services exempt from tax after the VAT slots section 13, SKAT is cancelling the identification of the company as inactive and notify this to the company.

Paragraph 3. Any questions or messages to SKAT as a response to a label such as inactive must be sent digitally via the tax .dk/TastSelf Erstice, SKAT's communications to companies in accordance with paragraph 1. 1 or 2 as documents are sent in machine form without the signature of an employee at SKAT and are in a legal position treated as such with the signature of documents.

Transfer of goods

§ 104. For establishments which, for their own use, goods transfer goods without charge to another EU country after the VAT slots Section 34 (4). 1, no. 4, or from another EU country to its own use, goods are transferred here to the country after the VAT slots section 11 (4). 3, the rules on EU deliveries and EU acquisitions shall apply mutatis mulations. The transfer shall not be considered to be temporary nature, cf. Section 105 of this notice.

§ 105. Undertakings sending or transporting goods to another EU country for temporary use or for processing in other EU countries where the product after processing is returned here to the country shall keep accounts, of which : indicate the goods transferred, the date of transfer and the transfer of which has been transferred.

Paragraph 2. If the establishment does not return goods temporarily transferred to another EU country, the company must include the value of the goods in question to the total value of EU deliveries of goods, cf. Section 76 (2). 8, in this notice, and the list of European Union deliveries, after paragraph 99, and the firm ' s list of EU deliveries in accordance with section 99 of this notice.

Paragraph 3. Undertakings from a company in another EU country receive goods for the expert evaluation of the running or work carried out on the running of the goods, cf. VAT slots § 20, nr. 2, register the received items in the company ' s accounts. The goods received shall not be included in the inventory of the EU acquisition of goods, cf. Section 76 (2). 4 and 6, in this notice, and shall not be included in the list of EU deliveries after Section 99 of this notice.

Installing and mounting

§ 106. Companies installing or installing goods in another EU country shall include the total value of the goods to the value of deliveries of goods on the tax returns of the company.

§ 107. Foreign undertakings that install or install goods in this country and which are required to do so shall, at the cost of each tax period, enter the total value without charge of the goods coming from another EU country, and that the company installs or is installed in this country.

Paragraph 2. Foreign undertakings which may not answer charges shall be borne by the levy on the tax on the VAT slots section 46 (6). 1, no. 2, on the invoice must lead the company and registration number of the company and the holder of the company. In addition, the invoice must also indicate that the goods are equivalent to the levy of the goods. The tagger must indicate the amount of the levy to be paid for the goods.

TrekantshShare

§ 108. Registered undertakings (intermediaries), which, by the acquisition of goods from another EU country, have given up the Danish registration number for the seller, may refrain from indicating the acquisition of the declaration when it can be demonstrated that :

1) the products have been sent directly from one EU country to a registered service recipient in another EU country without the intermediary of the intermediary in the dispatch or destination country ; and

2) the goods consignee shall equal the charge on behalf of the intermediary.

Paragraph 2. The intermediary must specify the following information, in section 99 of this notice, of the EU deliveries separately :

1) The company registration number, name and address, and list period.

2) The one in paragraph 1. 1 referred to as the registration number of the goods recipient.

3) The total value of the sales tax of the company without charge to that particular item of goods.

Paragraph 3. On the indication of deliveries pursuant to paragraph 1, 2 shall apply mutatis muctis to the same application.

-109. Registered intermediaries that are not registered in this country and which supply goods directly from another EU country to a registered consignation in this country may refrain from registering and equal tax in this country where the intermediary is in the country ; The other EU country has met the conditions corresponding to the conditions laid down in section 108 of this notice.

§ 110. Compensals receiving goods in the country of three-part trade within the territory of the European Union shall state the transaction in accordance with section 76 (4). 4 and 6, and section 79 (2) ; 2, no. 1, in this notice.

Distance selling

§ 111. Businesses which supply goods with a tax to other EU countries must be distributed by means of distance selling on each EU country.

Paragraph 2. Businesses that are registered for distance selling in one or more other EU countries must specify the total value of the goods delivered as a distance sale without a tax from this country to other EU countries. The company registration numbers in the other EU countries must be reported to SKAT.

§ 112. Foreign undertakings registered for distance selling to this country must specify the total value without charge of the goods delivered as a distance to the country in the tax period in question, cf. Section 79, paragraph 1. 2, no. 3, in this notice.

Products subject to excise duty

§ 113. Companies and so on, who are buying products subject to excise duty in another EU country and which are not registered, shall be subject to a charge in connection with the calculation of the excise duty.

Chapter 16

Special scheme for electronic services provided by non-taxable persons in the EU from third-country undertakings ;

To-and opt-out to the special scheme

§ 114. A third country firm wishing to join the special scheme for third-country undertakings providing electronic services to non-taxable persons within the EU must submit an electronic declaration in the registration system, non-VAT registered in the European Union for the sale of goods or services, cf. Tax slots § 66.

Paragraph 2. Registration may be refused if the third country company does not meet the conditions laid down in paragraph 1. 1.

Paragraph 3. Enrollment to the special scheme shall apply immediately.

§ 115. The third-country company shall be required to identify the net for the calculated information for the use of SKAT's registration system :

1) Name.

2) Postal address.

3) Electronic addresses with websites.

4) Registry number in the home Member State.

Paragraph 2. The third-country enterprise must notify SKAT of any change in the information provided.

Paragraph 3. Notification shall be made electronically and shall take effect from the end of the current quarter, with the last entry and payment of this quarter.

§ 116. SKAT identifies, within 8 days, the third country business, by means of an individual number (identification number), which shall be communicated to it.

Paragraph 2. If it is not possible to grant an identification number within eight days, SKAT will inform SKAT within the 8-day deadline, third-country operators, when this may expect to receive its identification number.

Tax publication

§ 117. The quarterly tax returns shall include :

1) Identification number.

2) The total value of the deliveries without VAT during the tax period for each Member State.

3) The total amount of tax in the tax period for each Member State.

4) The applicable tax rates for each Member State.

5) The total amount of tax due.

Paragraph 2. The amounts must be expressed in Danish kroner, and the payments to SKAT must also be made in Danish kroner.

Paragraph 3. If the delivery is carried out in another currency, the rate shall be applied on the last day of the tax period when the declaration is completed. The conversion must take place to the exchange rates which the European Central Bank has published for the day, or if there has been no publication on that day, the next publication day.

Paragraph 4. The declaration must be made electronically.

Paragraph 5. Bank account number for the purposes of payments to SKAT will be abandoned by way of enquiry into this administration.

Requirements for third-country corporate accounts

§ 118. The third-country enterprise shall keep an electronic record of the transactions covered by the special scheme, cf. the section 66 (6) of the tax slots. 8. The accounting must, at the request of SKAT, be made available electronically, regardless of whether SKAT represents Denmark as a Member State or a Member State of the Member State, as defined in the case of the Danish Tax Authority. the section 66 (6) of the tax slots. 2.

Paragraph 2. The electronic accounts must be kept in a clear and manageable way so that it can provide the basis for SKAT's control over the right calculation of the tax. The accounts shall be designed in such a way as to enable all registrations electronically to be reconciled with the information on the company ' s declaration. The accounts shall be provided electronically at its disposal within three weeks.

Corrections

§ 119. In the event that third-country establishment will correct the already submitted declaration for a tax period, it must address the Member State of identification, which shall then make representations to the Member State of consumption, cf. the section 66 (6) of the tax slots. 2.

Paragraph 2. Payment of a guilty tax as a result of changes in information shall be paid to the Member State of identification, which shall forward the amount to the Member State of consumption together with the necessary information to identify the amount.

Paragraph 3. The repayment of tax as a result of the change is by means that the Member State of identification shall inform the Member State of consumption of the modified information. Then there is a refund in accordance with the rules of the Member State of consumption. The payment is directly between the Member State of consumption and the third country business.

Paragraph 4. At the request of the third country, a bank account shall be provided by a third country bank account for payments made in the course of corrections.

Exclusion from the special scheme

§ 120. SKAT may exclude a third-country firm from the special scheme, if this, in four consecutory tax periods, fails to comply with the rules of the special scheme, cf. the section 66 (6) of the tax slots. The exclusion of the special scheme shall have immediate effect.

Chapter 17

Used goods and other products

Invoice requirements

§ 121. Entities supplying second-hand goods etc. in accordance with the rules of section 70 and 71 of the VAT slots must issue a separate invoice for the shipment of second-hand goods and so on in accordance with the rules laid down in Chapter 12 of this notice, cf. however, paragraph 1 Two and three.

Paragraph 2. The invoice or amount of the amount of duty may not be entered in the invoice or any other indication of the amount of the amount of the tax.

Paragraph 3. The invoice must indicate that the goods are sold under the special rules for second-hand goods and so on and that the buyer has no deduction for the levy contained in the price, as the invoice clearly has to be endorsed ;

1) "profit margin-used items-purchases do not have deduction for the tax",

2) "Margen-Margene-art-purchase does not have deduction for the VAT" or

3) "of profit margin-collector objects and antiques-purchases do not have deduction for the VAT".

Paragraph 4. Entities purchased on second-hand goods and private individuals, etc. for resale for the VAT slots section, sections 70 and 71, shall also issue a settlement annex, to be entered in section 61 (2). The information provided for in this notice is 1 and 4. The data subject does not have to certify the accuracy of the information contained in the billing annex. If not, the establishment must be in possession of correspondable documentation from the seller on trade.

Paragraph 5. For goods sold at auction under the VAT slots section § 70 and 71, the auction holder shall issue an invoice in accordance with paragraph 1. 1-3, and a rereg; of conversion to both registered and not registered in accordance with paragraph 1. FOUR, ONE. Act. The amount of the settlement represents the selling price of the seller, including the sale price. Tax, cf. § 122 of this announcement.

Paragraph 6. Companies buying second-hand goods and other items from registered establishments shall be in possession of an invoice issued in accordance with paragraph 1. 1-3. The auctioneers must be able to demonstrate that the goods can be sold at auction after the VAT slots section § 70 and 71.

Accounting Requirements

§ 122. A company that supplies used items after the VAT slots section 70 (3). 1 and 5, or Section 71, shall for each period of taxation and before the end of the law to submit the tax declaration, the tax accounting and, in particular, the buying-in price of the purchased seconded goods, shall have completed the tax records. The company must also, depending on the nature and the nature of the undertaking ' s supplies of used goods, shall keep accounts of deliveries in accordance with the rules laid down in paragraph 1. 2-5 or 6.

Paragraph 2. Companies supplying second-hand goods and so on from the VAT slots section 70 (3). 1, in the company ' s accounts, for each item, specify a storage number, purchase, and sales date, purchase price and selling price, including the charge and the difference between sales and purchase price. The tax base for the product concerned amounts to 80%. of the difference. Accounting shall be given in the company ' s accounts to the amount calculated where it is positive. The positive tax amount is transferred to the account for the outbound tax.

Paragraph 3. For goods which are taxed in accordance with the VAT slots section 70 (3). 5, an account must be entered for the company's total purchases and an account for the company's total sales, including Tax. The terminates will end at the end of each fiscal period. Transfer the amount of the purchase account to the purchase account, and 20% is transferred. the excess amount to the account for the charging for the applicable tax period in question. If the purchase account is increased, the amount of the difference is transferred to the purchase account for the following tax period.

Paragraph 4. For goods covered by the VAT slots Section 70 (3). 5, and as a tax-grade adjustment in accordance with the general rules of the law, the company must purchase the goods ' s purchase value at the sales account.

Paragraph 5. In the case of the delivery of used passenger motor vehicles in the accounts of each vehicle, the amount of the inventory, calculated tax amount, deduction and tax amount shall be entered after deduction in accordance with the rules in section 71 of the tax slots. If the tax amount is in a positive way, it is transferred to the account for the outbound fee.

Paragraph 6. Authentionholders supplying second-hand goods etc. after the VAT slots Section 70 and 71 shall keep a separate account of the goods in question, the selling price of the buyer and the sales price of the seller. The calculation of the tax amount shall also be recorded directly by the accounts.

Paragraph 7. SKAT may provide a business that provides used items after the VAT slots section 70 (3). Paragraps 1 and 5, or section 71, in order to comply with the rules for billing and accounting for the deliveries of the secondment of the secondment (1). 1-6, or Section 121 of this notice.

Gold

§ 123. Companies supplying gold, the recipient following the VAT slots Section 46 (3). 1, no. 4, shall recract and pay the levy on behalf of the seller, and the amount of the amount to be paid by the consignee to the invoice and the amount of the tax to be paid.

§ 124. Undertakings which provide investment gold fall within the VAT slots section 73 a to buyers in this country or to another EU country, shall for transactions of 100,000 kr. and there is a demand that their customers legitimise. This applies regardless of whether the transaction is run in one or more operations if there is a real operation on one transaction.

Paragraph 2. If the amount of the transaction is not known at the time of commencement of the transaction, it shall require identification as soon as the company is given request that the operation of the person referred to in paragraph 1 shall be subject to a transaction. 1 mentioned species.

Paragraph 3. In the case of the identification, the vendor on the invoice must indicate the name, address of the buyer, the relevant CVR or SE number or other similar documentation if the person concerned does not have a CVR or SE number. 1. Act. shall not apply where the seller is obliged to require the right of identification, in accordance with Chapter 4, in the Act of Preventive Action against the laundering of the yield and financing of terrorism.

Chapter 18

Special scheme for travel agents

Invoice requirements

§ 125. Entities carrying out transactions falling within the value of the VAT slots, Chapter 16A, shall be after the value of the VAT slots Section 68 a, cf. the section 52a of the tax slots, issue a separate invoice of the transactions in question, in accordance with the rules laid down in Chapter 12 of this notice, cf. however, paragraph 1 2.

Paragraph 2. The invoice or amount of the amount of duty may not be entered in the invoice or any other indication of the amount of the amount of the tax.

Paragraph 3. The invoice must indicate that the special scheme for travel agents is applied, as the invoice clearly needs to be endorsed "profit margin rule-travel agents" or " margin of impenetra-agents '.

Accounting Requirements

§ 126. Businesses carrying out transactions as referred to in section 67 (4) of the VAT slots. 1 shall keep an account which may form the basis for the establishment of the company ' s tax rate, so that the tax amounts which the company at the end of each tax period shall indicate the tax return shall be shown on the accounts.

Paragraph 2. For transactions covered by the VAT slots section 67 (4). 1, in the accounts of each transaction, the company shall indicate the selling price inclusive of the sale price. all taxes, commissions, costs and valuation and added value (profit), but excluding. the cost of delivery, as well as the tax base, cf. the section 67 c of the tax slots.

Paragraph 3. The undertaking shall also, for each of the transactions, be covered by paragraph 1. 2, keep accounts which may form the basis for the calculation of the actual costs incurred by other taxable persons made by goods and services directly responsible for the benefit of the traveller, cf. the section 67 c of the tax slots.

Paragraph 4. Accounting shall be given in the company ' s accounts to the amount calculated where it is positive. The positive tax amount is transferred to the account for the outbound tax, cf. Section 76 (2). 1, in this notice, cf. paragraph 3.

§ 127. Businesses that are required to pay VAT on the profit margins of each transaction in accordance with the VAT slots section 67 (4). 1, may choose to fulfil this obligation by using a simplified method referred to in paragraph 1. 2.

Paragraph 2. If the company chooses to use a simplified accounting method, the company may select either the option in section 128 of this notice, (method 1), or in section 130 in this notice, (method 2), and apply the chosen method for all the operations of the undertaking, covered by the profit margin scheme.

Paragraph 3. Company choice of method, cf. § § 128 and 130 of this notice is applicable to the company ' s financial year. The change of method may take effect from the beginning of the company's subsequent financial year.

Paragraph 4. Entities choosing to use a simplified accounting method must perform and maintain records of the profit margin scheme in the accounts that contain information about the choice and the adjustments that have been made with for the application of the simplified accounting method.

§ 128. Companies that choose method 1 shall exercise an estituation at the beginning of the financial year, at the beginning of the financial year, to the company's percentage of profit margins for the commencement of the financial year, cf. § 129, paragraph 1. 1, in this notice.

Paragraph 2. The estimated percentage of profit margin shall be applied to the remuneration received by the undertaking from the traveller, in order to calculate the profit margins of the Agency for travel commencing during the financial year.

Paragraph 3. The tax of the calculated profit margin shall be calculated continuously in accordance with the tax return periods of the travel agency, cf. However, § 132 of this notice.

§ 129. The estimated profit margin referred to in section 128 of this notice shall be calculated by the company as a percentage between the estimated total amount of the profit margin during a financial year. transactions covered by the VAT slots section 67 (4). 1, including all taxes, commissions, costs, fees and added value (profit), but excluding. the payment of the goods to be paid by the traveller and the difference between this amount and the amount paid by the undertaking to be paid to the company ' s supply of goods and services directly to the traveller ; to good, except for transactions covered by the VAT slots section 67 d.

Paragraph 2. The company may choose to differentiate the estimated profit margin referred to in section 128 of this notice, on the basis of regional, seasonal or other identifiable conditions that apply to certain categories of travel. In that case, the company shall distribute the benefits referred to in paragraph 1. The amount referred to in paragraph 1 shall be as applicable.

Paragraph 3. The estimate of the percentage margin to be carried out by the undertaking in accordance with paragraph 1. 1, shall be based on the actual and anticipated booking of the undertaking which begins during the financial year in question, or on a different basis to be agreed with SKAT.

$130. Companies that choose method 2 must calculate a profit margin on each journey that is started during a tax period.

Paragraph 2. The levy of the calculated profit margin shall be settled in accordance with section 128 (3). 3, in this notice, cf. However, § 132 of this notice.

§ 131. The profit margins referred to in section 130 of this notice shall be calculated by the company as the difference between the total amount of transactions falling within the tax period, as the difference between the total amount of the VAT slots section 67 (4). 1, including all taxes, commissions, costs, fees and added value (profit), but excluding. the payment of the delivery to be paid by the traveller and the amount payable to the suppliers of goods and services which directly benefit travellers from the time of departure, except in the course of the time of departure, except transactions covered by the VAT slots section 67 d.

§ 132. Undertakings choosing to use a simplified accounting method as referred to in section 128 or 130 of this notice shall be obliged by the end of the financial year to regulate the specified and paid VAT during the financial year as a result of the statement established ; differential between the realized (actual) margin and the provisional margin.

Paragraph 2. For the purposes of implementing the tax rate referred to in paragraph 1, 1, for a financial year, the company shall calculate the achievement of the profit margin for travel commenced during the financial year, as the difference between the total amount of transactions falling within the value of the VAT slots section 67 (4). 1, including all taxes, commissions, costs, fees and added value (profit), but excluding. the levy on delivery and paid or paid for by the traveller, and the actual costs incurred to the suppliers of the undertaking to supply goods and services directly to the undertaking ; travellers to the benefit of the travelling financial year during the financial year.

Paragraph 3. Regulation in accordance with paragraph 1. 1, for the method 1 of the difference between the estimated margin of profit (the provisional charge) for travel commenced during the accounting year, cf. § 128, paragraph. 3, in this notice, and the amount of the levy calculated by the earned profit margin in accordance with paragraph 1. 2 (the cost of the realized profit margin). Regulation in accordance with paragraph 1. 1, the method 2 of the difference between the sum of the calculated profit margins (the sum of the provisional charge) for the journo started during the accounting year in accordance with the payment of the calculated amount of profit margins. § 130, paragraph. 2, in this notice, and the amount of the levy calculated by the earned profit margin under one (tax on the profit margin) by paragraph 1. Two, as well as regulation after 1. and 2. Act. may be available to negative profit margin is offset in a positive profit margin.

Paragraph 4. Adjustment of the tax shall be carried out during the fiscal period following the period in which it actually realised the margin for the entire financial year. However, adjustment shall be carried out as soon as and not later than 6 months after the closure of the financial year.

§ 133. When a travel agency performs transactions for a total remuneration that includes both transactions covered by the profit margin, and transactions relating to other goods and services, the company must, in order to determine the value of : the services covered by the profit margin scheme, reduce the total remuneration for the transaction with an amount equal to the market value of transactions relating to other goods and services, or where such a non exists, laid down on the basis of the actual cost of travel agents ; transactions.

§ 134. When a travel agency performs transactions covered by the profit margin scheme covering both the purchase of services carried out in the European Union as a purchase of benefits exported outside the European Union, the company's total profit margins must be in the context of : The profit margin scheme is distributed in the relationship between the value of benefits performed within the European Union and the value of benefits exported outside the European Union.

Chapter 19

Items on Tax Tax and so on

Permission and so on for the creation of tax breakdown

§ 135. SKAT may, after the VAT slots, section 34 (4). 4, grant permission for the establishment of raw materials tax-free tax-free presentation of the EU goods listed in the Annex to the Act of the European Union, which shall be translated on international trade exchanges or in similar forms of international chain trade.

Paragraph 2. SKAT may, after the VAT slots, section 34 (4). 5, also grant approval to the establishment of a tax levy applicable to the tax-free presentation of goods here in the country.

Paragraph 3. There must be a special economic need to set up warehouses as referred to in paragraph 1. One and two.

Paragraph 4. Plainas shall be registered after the tax slots may be registered at a resident ' s representative.

Paragraph 5. The people in paragraph 3. Paragraph 1 and paragraph. the goods referred to in the permit shall be kept in the places or premises specified in the authorization. SKAT also stipulates that the goods must either be physically separate from other products, or that the goods must be accounted for in order to make an identification of the goods. SKAT may lay down detailed rules on the stock records and on the locations used.

Paragraph 6. The goods may be subjected to the usual forms of handling during storage, which may be carried out under a customs warehousing procedure.

Paragraph 7. Retail of goods from warehouses can only take place in exceptional cases, in accordance with the rules applicable to a customs warehousing procedure.

Paragraph 8. The stationary holder shall be liable for the levy of goods which are not provided for in SKAT's inspection, and

1) the goods shall not be deduced from the provisions of this Chapter, or

2) as not on one after SKAT's discretion is reassuring to be satisfied during the storage of reasons which may be attributable to the nature of the goods, or by an accidensely accidenceor force majeure.

Niner. 9. The tax on goods covered by the liability under paragraph 1. 8, shall be determined in accordance with the VAT slots section. 4. Catching the time of the absence is not the time in which the storage shortage is found.

Abduction of Permission

§ 136. SKAT may refuse or withdraw an authorization for tax purposes where the holder or persons employed in the undertaking have infringed or infringed the provision of this Chapter or has overridded or overrides the terms and conditions of : the permit.

Paragraph 2. SKAT may refuse or withhold a tax-warehouse authorisation where the holder is made available by his estate or stops payments.

Paragraph 3. In cases where a permit revoked or lapses, goods which are stored in the tax warehouse shall be transferred immediately, without delay, transferred abroad or to another tax rate.

Transfer, deduction, etc. from tax-layers

§ 137. The holder of the records shall be recorded in the accounts and deductible items. In addition, the account shall also be recorded in the accounts of the number of registration number of the VAT slop.

Paragraph 2. Recorded undertakings that provide EU goods for the construction of a tax warehouse in this country shall impose on invoice or, where it is not available, another commercial document that the goods are intended for duty-free.

Paragraph 3. Registered companies which lead the goods to be deducted from a tax warehouse shall amount to the amount of tax after the VAT slots section 11 a on the account for the outbound fee. In the case of direct transport from the warehouse to other EU countries or to sites outside the EU, the provisions of the law on EU deliveries and on supplies to sites outside the EU shall apply.

Copenhagen Free Port

§ 138. Registered undertakings providing EU goods duty-free to presentation in the port of Copenhagen shall, where no export declaration is completed, impose on invoice or, if this is not available, other commercial document that the goods are intended for ; duty-free in the free port of Copenhagen.

Paragraph 2. In addition, the holder of the stock shall meet the requirements of the Community status of the goods in the company ' s records relating to the customs treatment indicated in the company ' s accounts. The storage holder shall also note the number of registration number of the VAT slop company registration number.

Paragraph 3. Registered companies which lead the EU goods which have been duty-free in the port of Copenhagen shall be deducted from the import duty amount after the VAT slop section 11 a on the outbound charge, cf. Section 76 (2). 3, in this notice. For direct transport from the free port to other EU countries or to sites outside the EU, the law and customs legislation on EU deliveries and on deliveries to sites outside the EU are applicable.

Chapter 20

Penalty provisions

§ 139. Unless higher penalty is inflished on the VAT slots Section 81 (4)). the third penalty shall be punished by fine, which is intentionally or in gross negligence.

1) provide false or misleading information or information to be used for the control of SKAT ;

2) in violation of section 19 (1). TWO, THREE. pkt., section 21, section 22, section 24, section TWO, ONE. pktor, or paragraph, 3, section 26, paragraph. 1, section 27, § 47, § 49, § 50, § 51, § 52, section 54, section 54. Three, section 55, section 57, paragraph. 3, section 60, paragraph. 1, 2 or 3, Section 61 (2). 1, 3, 4 or 5, section 62, section 63, section 64, section 65, section 66, section 6. ONE, TWO. pkt., paragraph TWO, ONE. pkt., paragraph FOUR, TWO. pkt., paragraph 5 or 6, section 67, section 68 (6). 1, section 70, section 73, § 74, § 75, § 76, § 77, section 78, section 78, section 78, section 78, One, section 79, section 81, section 82, paragraph. ONE, SECTION 83, SECTION 84, SECTION 85, SECTION 86, SECTION 87, 1. pktor, or paragraph, 2, section 89, paragraph. One or three, section 90, 3. Pkt., § 92, 1. pkt., section 93, paragraph. 1, 3, 4, 5 or 6, section 94 (3). Paragraph 1, section 96, paragraph. 2 or 3, § 97, § 98, § 99, § 100, section 1 or 2, § 101, § 102, § 105, § 106, § 107, § 108 (3). 2, sections 110, § 111, § 112, § 113, § 114, paragraph 1 1, § 115, § 117, § 118, § 119, paragraph 1. 1, 2, or 4, § 121, § 122, § 123, § 124, § 125, § 125, § 126, section 127 (4). 4, § 128, § 129, § 130, § 130, § 131, § 132, § 133, Clause 134, § 135, section 135, section 135, section 135, section 135 4 (4). FIVE, ONE. pkt., paragraph 6 or 7, section 136 (4). 3, Clause 137 or § 138, in this Order

3) will override the terms and conditions laid down in section 1. 1, 2, 3, or 3. 2, in this notice,

4) fail to comply with the requirements, specifications or requirements laid down in accordance with section 25 (5). 2, section 61 (2). 7 or 8, section 66 (3). FOUR, THREE. pkt., section 94, paragraph. 2, or § 122, paragraph 1. 7, in this notice,

5) provide false or misleading information or provide information about the submission and treatment of the application for reimbursement of the tax, cf. ~ § 30-48 of this notice,

6) it omits by the supplier of goods or services to customers abroad to carry out the necessary self-checking of information on the VAT registration numbers of customers and related names or addresses under Article 18 of the Council implementing Regulation (EU) ; no. 282/2011, cf. Annex 1 to this Order, or

7) provide false or misleading information or to provide information on his own VAT registration number in relation to suppliers of goods or services from other EU Member States in accordance with Article 55 of the Council implementing Regulation (EU) No 2 ; 282/2011, cf. Annex 1 to this notice.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Paragraph 3. The rules in sections 18 and 19 of the levying of taxes and levies, etc. (The Act of construction) shall also apply to infringements of the notice.

Chapter 21

Entry into force and transitional provisions

§ 140. The announcement shall enter into force on 1. July, 2013. At the same time, notice No 663 of 16. June 2006 on value added tax (VAT declaration) and order no. 1492 by 15. December 2009 on the reimbursement of value added tax (VAT), cf. paragraph 2-7.

Paragraph 2. Tax slots Section 13 (3). 1, no. 9 (a) shall apply to new buildings and new buildings with belonging to land, cf. Section 57 of this notice, where the construction has started on 1. January, 2011, or later, cf. paragraph 3.

Paragraph 3. The early start of the construction of buildings and buildings on buildings and buildings for existing buildings is the time of the start of the foundation of the foundation. In the case of remotenement, existing buildings are the start of the construction site at the beginning of the actual construction work, which is the nature of the reconstruction of the existing property or new building within or above the building ; existing building.

Paragraph 4. Tax slots Section 13 (3). 1, no. 9 (a) shall apply to new buildings, cf. Section 58 of this notice, where the-/remodel has started on 1. January, 2011, or later.

Paragraph 5. Tax slots Section 13 (3). 1, no. 9 (b), cf. Section 59 of this notice shall apply to building sites and separate deliveries for reasons which have been based on a mandatory purchase agreement on the 1. January, 2011, or later.

Paragraph 6. The one in section 3, paragraph 3. Amendment No 4. 520 of 12. June 2009 amending the VAT on value added tax and the tax on pay-sum, etc. (Exercise of certain VAT exemptions and increased wage cost tax for the financial sector, etc.) as regards the reimbursement of tax granted on tax deduction (purchase VAT) on the VAT declaration for the tax period in which the sale of the sale of the building site and so on shall be included as an outbound tax (sales tax). For building reasons not sold before the end of 2015, repayment of tax deduction (purchase VAT) on the VAT declaration for the last tax period in 2015 shall be paid.

Paragraph 7. section 73 and § 101 of this notice shall take effect on periods of tax starting on 1. July 2013 or later.

Tax Exterior, the 24th. June 2013

Holger K. Nielsen

/ Jeanette Rose Hansen


Appendix 1

Extract from the Council implementing Regulation (EU) No 282 /2011/EU of 15. March 2011, on measures to implement Directive 2006 /112/EC on the common system of value added tax,

Article 18.

1. Unless the supplier has received other information, he may take the customer ' s status as a taxable person for granted when the Customer is established in the Community :

a) if the Customer has notified his personal VAT registration number and the supplier has been confirmed the validity of this registration number and of the associated name and the associated address in accordance with Article 31 of the Council Regulation No 904/2010 of 7. In October 2010, on administrative cooperation and the fight against fraud in respect of value added tax.

b) if the Customer has not yet received a personal VAT registration number, but shall inform the supplier that he / she has requested to have one, provided that the supplier receives any other documentation showing that the customer is a taxable person or a non-taxable legal person to be registered, and to a reasonable extent, verifying the information provided by the Customer following the normal commercial security procedures, including the verification of identity or payment.

2. Unless the supplier has received other information, it may take it for granted that a customer established in the Community has a status of non-taxable when the supplier can document that the Customer has not notified his personal opinion ; VAT registration number.

3. Unless the supplier has been informed, this may take it for granted that a customer established outside the Community has a taxable status :

a) if the supplier from the customer receives a certificate issued by the Customer's tax authority to confirm that the Customer exercises economic activities that entitles this to have the VAT refund, cf. Council Directive 86 /560/EEC on the harmonization of the laws of the Member States relating to turnover taxes-Measures to repayment VAT to persons who are not established in the territory of the Community.

b) if the supplier is not in possession of this certificate, in possession of the VAT registration number or a similar number allocated to the Customer by the country of establishment and used for the identification of undertakings, or any other documentation showing that the Customer is taxable and if the supplier is reasonably verifying the information provided by the Customer after the normal commercial security procedures, including those relating to the control of identity, or Payment.

Article 55.

For the operations referred to in Article 262 of Directive 2006 /112/EC, taxable persons who have received a VAT registration number pursuant to Article 214 of that Directive and non-taxable legal persons who are VAT recorded, when acting in this capacity, notify their VAT registration number to their suppliers of goods and services.

The provisions of Article 3 (3). in Directive 2006 /112/EC, the taxable persons referred to in Directive 2006 /112/EEC shall be subject to the obligation to levy charges for their acquisitions within the Community in accordance with Article 4 (2). Paragraph 1 of this Regulation shall not grant their VAT registration number to their suppliers of products, if they are VAT registered in accordance with Article 214 (1). (1) (d) and (e) of that Directive.

Official notes

1) The compost shall contain provisions implementing Council Directive 2006 /112/EC of 28. November 2006, on the common system of value added tax, the EU-2006-2006. L 347, page 1, Council Directive 2006 /138/EC of 19. In 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 value added tax system for broadcasting services and certain electronically supplied services, EU Official Journal (2006), nr. I 384, page 92, Council Directive 2008 /8/EC of 12. February 2008 amending Directive 2006 /112/EC as regards the provision of the provision of services, the EU Official Journal of 2008, nr. L 44, page 11, Council Directive 2008 /117/EC of 16. In December 2008 amending Directive 2006 /112/EC on the common system of value added tax, with a view to preventing VAT evasion in intra-Community transactions, the EU Official Journal of 2009, no. 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 fraud in respect of imports, EU Official Journal 2009, nr. L 175, page 12, Council Directive 2009 /132/EC of 19. In October 2009, laying down the scope of Article 143 (b) and (c) of Directive 2006 /112/EC as regards the value added tax on certain forms of final importation of goods, European Union Official Journal 2009, nr. L292, page 5, Council Directive 2009 /162/EU of 22. In December 2009 amending certain provisions of Directive 2006 /112/EC on the common system of value added tax, EU Official Journal 2010, nr. On 10, page 14, Council Directive 2010 /23/EU of 16. March 2010 amending Council Directive 2006 /112/EC on the common system of value added tax as regards a optional and temporary application of the reverse charge mechanism for the provision of certain services which may be exposed ; Fraud, EU Official Journal 2010, nr. The Council Directive 2010 /45/EC of 13 has been adopted by the Council of the European Union of 13. July 2010 amending Council Directive 2006 /112/EC on the common system of value added tax as regards the billing rules, the EU Official Journal, 2010, nr. L-189, page one.

2) The notice shall contain provisions necessary for the application of Council Regulation (EC) No 14720/20, 1186/2009 of 16. Nov 2009 on a Community scheme for the exemption from import and export duties, EU Official Journal 2009, nr. In 324, page 23, Council Regulation (EU) No. 904/2010 of 7. In October 2010, on administrative cooperation and the fight against fraud in respect of value added tax, EU-Official Journal 2010, nr. I 268, page 1, and Council implementing Regulation (EU) No. 282/2011 by 15. March, 2011, on measures to implement Directive 2006 /112/EC on the common system of value added tax, EU-Official Journal 2011, nr. L 77, page one. In the notice, certain provisions of Council Regulation (EC) No (EC) No (EC) No, Regulation (EC) No 1186/2009, Council Regulation (EU) No (EU) No 904/2010 and Council implementing Regulation (EU) No 282/2011. According to Article 288 of the EDF Treaty, a Regulation shall apply immediately in each Member State. The rendition of these provisions in the notice is therefore based solely on practical considerations and shall be without prejudice to the immediate validity of the regulations in Denmark.