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Denmark to exempt foreign e-services suppliers from invoice requirements

  • VAT
  • 20 February 2015 | Richard Asquith

Denmark to exempt foreign e-services suppliers from invoice requirements

Denmark is proposing to exempt foreign providers of electronic and digital services to its consumers from Danish invoice obligations.

EU-based non-resident providers of e-services to consumers have faced a major change in 2015 B2C EU digital VAT rules. This requires them to now track and charge the VAT rate of the country of residency of their customers. Previously, they had simply charged the VAT rate of their own country.

Where an e-services provider outside of Denmark is selling telecoms, broadcast or electronic services to Danish consumer, this is theory means that they would have to produce invoices for their local customer according to the Danish rules. All EU countries are required to follow the EU VAT Invoice Directive, including the amendments for electronic invoice requirements.

The new Danish bill would release them from this obligation, and may be in place by 1 April 2015.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.