Supply of installation services

Reverse charge applies to installation supplies such as placing, installing, integration and assembling by foreign companies to customers registered for VAT in Denmark. The Danish customer will be liable for the VAT. Therefore foreign suppliers generally do not have to register for VAT in Denmark when supplying installation services to Danish VAT registered businesses.

If the installation supplies are provided to a non-registered Danish customer the foreign supplier is obliged to register for VAT in Denmark and to charge and report Danish VAT on the supplies.