Denmark Implements New Reverse Charge Scenario for Telecommunication Services

• Denmark is implementing a new Reverse Charge scenario on telecommunication services by January 2024
• The reverse charge mechanism will apply to domestic supplies of telecommunication services where the primary purpose is resale
• The recipient’s own consumption of the services must be insignificant
• The changes aim to streamline the taxation process and place greater responsibility on buyers
• Telecommunication services include fixed and mobile phone services, internet telephone services, audio and text services, fax, telegraph, telex, and internet access
• The reverse charge mechanism will apply to domestic supplies of telecommunication services for resale
• Supplier and customer requirements must be met for the reverse charge mechanism to apply
• The scope of the reverse charge mechanism is telecommunication services for resale.

Source: marosavat.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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