Danish Tax Council Clarifies VAT Exemption for Non-EU Company’s Marketing Platform Services

• The Danish Customs and Tax Administration clarified VAT obligations for a non-EU-based company.
• The company developed API integration software for marketing services.
• The company sold access to the platform to third party business customers.
• The company sought clarification on VAT obligations for selling goods and services and supplying API marketing services.
• The Tax Council determined the company was not required to pay VAT for selling advertised goods and services.
• The company was also not required to pay VAT for supplying API marketing services to Danish or foreign businesses.

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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