Denmark Tax Agency Clarifies VAT, Excise Duty for Importing Goods From Another EU Country

The Danish Customs and Tax Administration June 11 posted Tax Council Binding Answer No. SKM2025.321.SR, clarifying VAT and excise tax requirements for a Danish company receiving goods in another EU country for import to Denmark. The taxpayer, a grocery retailer, planned to collect goods from a Danish supplier’s warehouse in another EU country and transport them to Denmark, at their own expense. The taxpayer sought confirmation that VAT and chocolate tax would apply. The Tax Council found that: 1) the chocolate tax would apply for physically bringing the goods into Denmark from abroad, regardless of the supplier’s status as a ...