Denmark Tax Agency Clarifies VAT Obligations for Non-EU-Based Company Developing Marketing Platform

The Danish Customs and Tax Administration June 26 posted Tax Council Binding Answer No. SKM2025.359.SR, clarifying VAT obligations for a non-EU-based company developing a marketing platform. The taxpayer, a non-EU-based company, developed an application programing interface (API) integration software through which marketing services were provided. The taxpayer sold access to the marketing platform to a third party’s business customers, who could thereby advertise goods and services to the third party’s private customers from the mobile application. The taxpayer sought clarification on its VAT obligations in selling the goods and electronically supplied services advertised on the application, as well as in ...