Denmark Tax Agency Updates Guide on EU VAT Transactions

The Danish Customs and Tax Administration Aug. 5 updated Guide E No. 41, on VAT transactions done in the EU. Topics covered include: 1) reporting obligations and procedures for sales made in the EU without VAT obligations; 2) registration obligations and conditions for supplies made, including for goods sold to non-EU countries, transactions between registered VAT payers, private individuals, and the supply of goods from registered VAT payers to non-registered or VAT-exempt companies; 3) clarifications on transactions made by VAT-registered companies in the EU and in non-EU countries; 4) VAT accounting procedures and invoicing requirements; and 5) VAT refunds. [Denmark, ...