Denmark Tax Agency Clarifies VAT Liability of Association Providing Consultancy Services

The Danish Customs and Tax Administration April 11 posted online Tax Council Binding Answer No. SKM2025.208.SR, clarifying the VAT liability of an association providing consultancy services. The taxpayer was an association responsible for implementing a comprehensive project to ensure the restoration and renovation of listed and protected houses in a Danish city. The taxpayer sought clarification on whether it was a taxable person operating an independent economic activity, as well as whether it conducted sales subject to VAT with the delivery of administration and project management services, and the resale of advisory services to the private owners of the specified ...