Effekterne af omvendt betalingspligt

Jeanne Kierulff Nielsen & Yvonne Nygaard

Studenteropgave: Kandidatafhandlinger


Since the introduction of the internal market, the European countries, including Denmark, have been struggling with VAT carousel fraud. The most recent attempt to eliminate the VAT carousels is the use of domestic reverse charge. This thesis analyzes the effects of domestic reverse charge, as a method against VAT carousels. The first part of the thesis explains the theory of the Danish VAT system and The European VAT system as well as different kinds of actions to prevent VAT carousels and the mechanism behind this kind of VAT fraud. This gives an understanding on how the VAT carousel is possible and how it works. When this knowledge is obtained, it is possible to find out how the reverse charge method will put an end to the carousels. To get an idea of how the reverse charge affects the companies, we have interviewed parties from the scrap metal industry and the tele-and it-industry. To get more angles on the issue we have also interviewed the Danish tax authorities, SKAT and a consultant company, Dansk Industri. The second part of the thesis begins with a discussion of the issues relating to the use of reverse charge, which the chosen companies points out. The results from the interviews show that the parties have very different views on the reverse charge method. SKAT and the metal scrap companies are positive about reverse charge, while the tele- and it-companies and DI are against the use of reverse charge. A likely reason for this difference is that the two industries are very different both in size and in the complexity of the laws. Because of the size of the tele- and it-industry, the law requires more product definitions and rules of exceptions, which results in several consequences. The thesis then examines the present and the future of the European VAT system. Today there is a disharmony between domestic transactions and cross-border transactions. This is the reason why a VAT Carrousel is possible. To create harmony between these transactions the thesis analyzes two VAT systems, which will eliminate the existence of VAT carousels. The first system is based on the use of domestic reverse charge on all products and services, while the second one is based on the total abolition of the reverse charge on any transactions. The overall conclusion for this thesis is that a domestic reverse charge can be effective, but it depends on which industry you evaluate. However, a complete elimination of the VAT carousels will first be a reality, when there is a reform of the VAT system.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider140