Denmark Tax Agency Consults on Draft Control Signal for VIES Reporting Errors and Omissions

Denmark Tax Agency seeking comments on Draft Control Signal on VIES reporting errors
Draft control signal clarifies reporting errors and omissions in VAT Information Exchange System (VIES) report on EU sales
Clarification on “duly justified” reporting errors and omissions under Section 34 of the VAT Act
Exemption on intra-community supplies can still be claimed if errors are duly justified
Exemption retroactively lapses if list conditions are not met in a timely manner
Suppliers can justify VIES shortcomings through a showing of good faith
Lack of response to reminders can be considered as lack of good faith
Comments on draft control signal due by May 8th

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.