Denmark Tax Agency Seeks Comments on Draft Control Signal on VIES Reporting Errors, Omissions

The Danish Customs and Tax Administration April 8 opened a consultation on Draft Control Signal No. 23-1599535, to clarify duly justified reporting errors or omissions in a VAT Information Exchange System (VIES) report on EU sales. The draft control signal would clarify: 1) “duly justified” reporting errors and omissions under Section 34 of the VAT Act, which permits a supplier to still claim an exemption on intra-community supplies if they failed to report the EU sales in a list or submitted a list with incorrect delivery information; 2) that the exemption retroactively lapses if a supplier fails to timely meet ...