VAT on Waste Management Services by Municipally Owned Companies

The case concerns whether a municipally owned joint-stock company’s provision of waste collection services to private citizens, etc., is subject to VAT. The Tax Council confirms that the specific joint-stock company must continue to charge VAT on the waste collection service for private individuals and businesses in accordance with Section 4, Subsection 1 of the VAT Act. At the same time, the Tax Council declines to answer whether the questioner is generally covered by a reopening signal regarding VAT and municipal waste collection services.

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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