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← 🇩🇰 Folketinget/LOV72021L1159DNK_202303646

Lov om ændring af momsloven, chokoladeafgiftsloven, skattekontrolloven og forskellige andre love og om ophævelse af lov om ændring af momsloven (Indberetning af betalingsoplysninger til bekæmpelse af grænseoverskridende momssvig, omvendt betalingspligt for teleydelser, notifikationsordning i visse afgiftslove, ændring af regler om ansvarsfrihed, tydeliggørelse af praksis om skærpede bøder, oplysningspligt i forbindelse med delvis momsfradragsret, justering af regler om udtagning, fritagelse for

Stage enactedUpdated 3d ago

This Danish law amends several tax and VAT-related acts. It aims to combat cross-border VAT fraud by introducing new reporting requirements for payment service providers and clarifying rules on tax liability and penalties. The changes affect businesses involved in telecommunications services, those with partial VAT deduction rights, and introduce adjustments to rules regarding tax withdrawals. The goal is to improve tax control and compliance.