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Ruling: Reverse Charge VAT on Telecommunication Services and Administrative Services

  • Skatterådet issued a binding ruling regarding the classification of a customer relation management product as a separate main service, not subject to reverse charge.
  • The ruling was in response to a service provider selling telecommunication services and offering a package called “Product Z1” for customers who want to establish their own telecommunication company.
  • The package includes various components, including customer relation management, which can be purchased as a separate bundle.
  • Skatterådet determined that the customer relation management product is a distinct main service and not a telecommunication service, therefore not subject to reverse charge.
  • The ruling is based on the provisions of the VAT Act.

Source: info.skat.dk

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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