Denmark Clarifies VAT Deduction Rules for Subcontractor Services in Concert and Event Industry

The Danish Customs and Tax Administration clarified VAT deduction rules, stating that a company in the concert and event industry could not claim input VAT deductions for subcontractor services due to insufficient documentation. The City Court upheld the Tax Agency’s decision, noting the absence of contracts, timesheets, correspondence, or evidence of re-invoicing to customers, which failed to meet the required burden of proof.

Source: news.bloombergtax.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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