Denmark Tax Agency Clarifies Place of Supply Rules for Distance Sales

The Danish Customs and Tax Administration Sept. 9 posted online Tax Board Binding Answer No. SKM2022.429.SR, clarifying place of supply rules for distance sales. A German company sold energy products and sought clarification on the place of supply for its sales to Danish private customers. The tax council found that: 1) the reference to possible carriers on the part of the taxpayer’s website intended for businesses didn’t require a finding that it was indirectly involved in the shipment of goods to its private customers; 2) the taxpayer’s sales to Danish private customers therefore didn’t have a place of supply in ...