The Danish Tax Agency has just published the long-awaited draft control signal regarding VAT on refuse collection services.
Summary:
- The draft control signal contains a description of past practice, of future practice and the possibility of resuming previous VAT returns.
- According to the change in practice, a municipality must not charge VAT when waste disposal services are provided to private citizens or landowner associations.
- It is the opinion of the Danish Tax Agency that the new practice also includes municipal companies established in accordance with section 60 of the Local Government Act.
Source EY
