EU VAT

This page describes VAT guidelines and rules for fiscal hosts and network-linked legal bodies when they have VAT-related activities in EEA

Currently, fiscal hosts of the Open Constitution AI Network are localized in Denmark to cover the whole European Economic Area and Nordic countries due to legal coverage of the European Union and trade treaties between different Nordic countries and OECDs.

Case 1: purchases with input VAT

Fiscal Host seeks VAT refund

Case 2: supplies with VAT

(Fiscal Host collects VAT on its invoice journal and pays to Government of Denmark)