Home / Tolley's EU and Global VAT / 11 Denmark / Foreign VAT / Services supplied to overseas customers – key concepts
Commentary

Services supplied to overseas customers – key concepts

11 Denmark
11 Denmark | Commentary

Services supplied to overseas customers – key concepts

11 Denmark | Commentary

Services supplied to overseas customers – key concepts

The Danish VAT rules relating to services supplied to non-Danish customers fully implement the relevant EU VAT Directives and should therefore be consistent with the rules in other EU member states.

These rules are known as the 'place of supply rules' and there are different rules depending on whether the customer is a business or a consumer. It is also important to know where the customer is established or normally resides as this too can affect the VAT treatment.

Business customers are defined as 'any person who, independently, carries out in any place any

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial