Denmark Tax Agency Seeks Comments on Draft Guidance on VAT Exemption for Goods Delivered Within EU

The Danish Customs and Tax Administration Dec. 18 opened a consultation on Draft Guidance No. 18-0486803, clarifying the VAT exemption rules for intra-Community supplies of new means of transport. The draft guidance explains: 1) the automatic VAT exemption for buyers of a new means of transport; 2) that delivery is VAT-exempt if a new means of transport is sent from Denmark to another EU country; and 3) the application and documentation requirements. Comments are due Jan. 20, 2021. [Denmark, Customs and Tax Administration, 12/18/20]

Reference:
View Draft Guidance No. 18-0486803.