- A company provided fulfillment services for clients selling goods online to EU consumers, shipping directly from a non-EU country to end customers without EU warehousing or distribution.
- The clients did not use the EU import scheme for distance sales of goods imported from outside the EU.
- Skatterådet held that under DDU terms, and also under DAP terms when the customer handles import formalities, the consumer is regarded as the importer.
- Therefore, the consumers—not the clients—were liable for import VAT.
- The place of supply was not Denmark, so the clients did not have to charge sales VAT.
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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