Denmark Implements New Domestic Reverse-Charge VAT Rules for Telecommunications Services

• Denmark has implemented new domestic reverse-charge VAT rules starting from 1 January 2024.
• The rules apply to the purchase of telecommunications services for resale between VAT-registered entities in Denmark.
• The purchaser of the services will be responsible for settling the VAT with the Danish tax authorities.
• The rules also apply to internal transactions within a group of companies.
• Businesses selling telecommunications services need to verify if the purchaser is a reseller to apply the reverse charge.
• The definition of telecommunications services includes various services such as fixed and mobile telephone services, internet-based services, call management services, paging services, and more.

Source: globaltaxnews.ey.com

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.

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