- Draft guidance on the exemption for EU sales
- Summary: The practice for understanding the concept of “properly justified”, used in section 34, paragraph 2 of the VAT Act, is determined in the guidance. The exemption in section 34, paragraph 1, no. 1 of the VAT Act for EU sales does not apply if the supplier has not reported the EU sale on the list, or if the submitted list does not contain the correct information about the delivery, unless the supplier can properly justify the omission to the Tax Authority.
- Background for establishing the practice: There is a VAT exemption for deliveries of goods to VAT-registered companies in other EU countries (EU sales), when the goods are shipped or transported to another EU country by the supplier or by the purchaser or on their behalf, according to section 34, paragraph 1, no. 1 of the VAT Act. To be covered by the exemption, a number of conditions must be met. One of the conditions is that the supplier must have reported the EU sale on the list according to the rules in section 54
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.
