- Danish Parliament accepted Bill No. L 82 to amend VAT Act
- Measures include aligning Danish VAT law with EU law on authors’ and artists’ copyrights
- VAT exemptions for authorship and artistic activities
- Imposing VAT on copyright licenses granted by non-authors and non-artists
- Clarifying scope of VAT exemptions for authors, artists, and performing artists
- Imposing VAT on licenses for copyrighted works issued by entities other than authors and artists
- Requiring monthly reporting of payments for copyrights, patents, trademarks, and advertising exploitation
- Law to enter into force on Jan. 1, 2025
- Law not applicable to Faroe Islands or Greenland
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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