- A company established outside the EU developed an API integration software for marketing services and sold access to a marketing platform to third-party business customers. The Danish Tax Council confirmed that the company is not considered an intermediary for the specific deliveries resulting from the marketing activities conducted via the app. The businesses themselves handle the delivery of goods and services and set the terms and conditions. The company is not deemed to have received or delivered the goods and services. When providing access to the marketing platform to Danish business customers, the service is taxable in Denmark, and the reverse charge mechanism applies, making the Danish customers responsible for the VAT payment.
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.
