The Danish government has launched a consultation on proposed legislation containing amendments to the VAT Act and certain other amendments. One of the main amendments is for the introduction of VAT zero-rating for supplies of domestic air travel in Demark. Further, the proposed legislation includes amendments in regard to the EU small business scheme for cross-border supplies, which was originally implemented in Denmark through Law No. 332 of 9 April 2024. This includes that a taxable person established in another EU Member State can apply the small business scheme (VAT exemption) in Denmark if their annual turnover in Denmark does...