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Denmark Tax Agency Clarifies VAT Reverse Charge for Telecommunication Services

  • Danish Customs and Tax Administration clarifies VAT reverse charge payment obligation for telecommunication services
  • Tax Council Binding Answer No. SKM2023.538.SR provides clarification
  • Telecommunication service provider sought clarification on reverse payment obligation for various services
  • Tax Council confirms that reverse payment obligation applies when customers resell telecommunication services
  • Ancillary services may also be subject to reverse payment obligation


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news