Reporting to the list system(Taxwatch (Tax news in english))
Louise Eide Jeppesen
Reporting to the list system apply for all businesses selling goods or services to businesses in other EC countries. However, only in cases where the buyer is obligated to account for VAT in his home country.
Previously only sale of goods had to be reported, but as of January 1, 2010 the obligation was extended to apply for services as well.
This applies for instance for:
• Counseling services
• Advertising services
• Management fees
• Transportation services
• Hiring out of labour
Reporting to the list system demand that the seller of a service must always obtain the VAT registration number of the buyer as this number must be used in connection with the reporting. If it is not possible to obtain the buyers VAT number, the seller must invoice including Danish VAT.
In addition to the reporting to the list system, the sale of services to businesses in other EC countries must also be included on the VAT statement. This must take place under “heading B-services”.
The time limit for reporting to the list system is not identical with the time limit for filing the VAT statement.
Reporting to the list system must – despite the business’ VAT statement frequency – take place each quarter. It is not longer possible to apply SKAT for permission to make reporting to the list system each 6 months.
In 2010 at the latest reporting to the list system must take place at the below dates at the latest:
January quarter on April 29, 2020
April quarter on July 20, 2010
July quarter on October 20, 2010
October quarter on January 20, 2011.
The above mentioned dates apply to both goods and services. It was under consideration to postpone the time limit for reporting for January quarter until June 30, 2010 but this was never adopted.
Questions can be addressed to Louise Eide Jeppesen at email@example.com