On August 8, 2019, the Danish Ministry of Taxation presented a draft bill proposing amendments to the Danish VAT Act effective January 1, 2020. The proposal would implement the EU VAT Quick Fixes, which (1) provide for a simplified and uniform treatment for call-off stock arrangements; (2) require the identification number of the customer to become an additional condition for the zero-rating of intra-EU sales of goods; (3) establish uniform criteria in determining the VAT treatment of chain transactions; and (4) introduce a common framework for the documentary evidence required to claim a VAT exemption for intra-EU sales of goods.
Source Ministry of FInance
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