With reference to our news information issued on 29.1.2021 about the introduction of new VAT practice for certain transport services to and from the EU, we have been made aware that on 21.12.2021, the Danish Tax Agency has chosen to issue a new control signal that changes the effective date to July 1, 2022.
The decision to postpone implementation until July 1, 2022, is that the Tax Agency finds that the transport industry is in a particularly difficult situation in connection with the implementation of the change in practice due to the changed EU practice, as different implementation dates in the EU countries create challenges for the transport industry in connection with IT systems that must be used in a number of different European countries. At the same time, the transportation industry has had to deal with a number of other challenges, such as Brexit, that also affect business processes and IT systems. In light of this special situation, the Tax Agency has therefore found it reasonable to change the effective date of SKM2021.321.SKTST.
We thank you for being made aware of the Danish Tax Agency’s decision on postponement made in the very last hour before entry into force and refer to the link below from the Danish Tax Agency.
