Denmark Tax Ministry Seeks Comments on Draft Bill to Amend Cross-Border VAT Rules

The Danish Ministry of Taxation Dec. 16 opened a consultation on a draft bill to amend the VAT rules for EU cross-border transactions. The draft bill includes measures that would: 1) remove the current exemption on imports from outside the EU valued below 80 Danish kroner (US$11.94); 2) extend use of the VAT Mini One Stop Shop (VAT MOSS) to all cross-border digital services and sales of goods within the EU valued up to 150 euros (US$167.30); 3) require VAT registration for companies with turnover of at least 10,000 euros (US$11,159.67) from the supply of cross-border digital services and sales ...