The revised 2010 Tax Compliance Country Guide V36 includes a new chapter for Denmark.  As with previous versions, this update was written and signed by KPMG.  Ariba has now made 14 country specific updates or additions in calendar year 2010.

 

Council Directive 2001/115/EC (the “Invoicing Directive”), which allows e-Invoices to be used in VAT calculations, reports, and archives for tax audits, was implemented in Denmark on January 1, 2004. The statutory background can be found at the following website:

  • www.retsinfo.dk
  • www.skat.dk
  • www.skm.dk
  • www.oes.dk

 

The local regulation are described in The Danish VAT statutory §45 (Moms Bekg. §45).  The internet website of the Ministry of Taxation (Skatteministeriet) is the following: www.skm.dk

 

This update along with last year’s chapters for Finland, Norway, and Sweden reflect our customers' interest in expanding their eInvoicing programs into the Nordics and their need for current information with respect to rules on content, digital signatures, the role of a 3rd party in facilitating the transaction exchange between buyer and seller, and archiving.

 

If you are interested in e-Invoicing in Denmark, please contact your Ariba representative for the latest version of Ariba's Country Guide.