Services supplied to overseas customers – main rules

Commentary

The general rules

11 Denmark
11 Denmark | Commentary

The general rules

11 Denmark | Commentary

Services supplied to overseas customers – main rules

The general rules

The general rule for services supplied to overseas business customers is:

  1.  

    •     Danish VAT does not apply; and

  2.  

    •     any VAT accounting requirements are deemed to take place in the customer's country and be the responsibility of the customer to deal with.

In Denmark this shifting of the responsibility to the customer for dealing with VAT accounting is known as the 'reverse charge'.

The general rule for services supplied to overseas consumers is:

  1.  

    •     Danish VAT applies, ie overseas consumers are treated as if they were Danish consumers.

The exceptions to these general

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