Supply of goods – Local reverse charge on specific goods
Reverse charge mechanism has been implemented in the Danish VAT Act [since 01/07/2014] and is applicable for domestic sales of games machines, laptops, tablets and computer chips.
Member State may provide that the person liable for the payment of VAT is the taxable person to whom the supplies of goods or services as listed are made [art. 199 and sub. of the VAT Directive].
VAT return - Periodicity
Every year in November, Danish VAT authorities assess if your settlement period is appropriate based on your VAT declarations for the period July 1st in the previous year to June 30th in the current year. You may apply for a shorter settlement period, e.g. half-yearly to quarterly. You cannot apply for a longer settlement period.
Register for foreign services
Foreign companies performing supply of services in Denmark are required to report these services to a register called RUT [Register for foreign services].