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Commentary

Supplies by non-taxable persons

11 Denmark
11 Denmark | Commentary

Supplies by non-taxable persons

11 Denmark | Commentary

Supplies by non-taxable persons

A non-taxable person is any legal or natural person that is not VAT registered or is not required to be VAT registered. These generally fall into one of two categories:

  1.  

    •     micro-businesses making supplies that would be taxable but whose turnover is below the VAT registration threshold (see 11.1); and

  2.  

    •     businesses (of any size) making only exempt supplies or making both exempt supplies and taxable supplies but whose turnover is below the VAT registration threshold.

In either case (apart from businesses making wholly exempt supplies), the business could register voluntarily and become a taxable

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