The questioner is an optician and wants it clarified to what extent the purchase of various equipment, especially vision test equipment, entitles to VAT deduction according to § 37 and § 38, subsection of the VAT Act. 1.
Against the Questioner’s wish, it is refused to answer question 1, as the Questioner already knows the tax consequences of the dispositions referred to in the question, on the basis of a decision already made by the Tax Agency.
On the other hand, it is confirmed in question 2, in accordance with the requester’s wishes, that the requester has full right to deduct VAT, cf. section 37 of the VAT Act, when purchasing other specific listed equipment.
Source: skat.dk
Latest Posts in "Denmark"
- Danish Court Rules Tattoo Studios Not Eligible for VAT Exemption on Artistic Activity
- Denmark Clarifies VAT Treatment for LLC-to-Partnership Restructuring and Bonus Payments
- Court upholds tax authority’s VAT assessment for tattoo business lacking proper documentation
- Partnership and owners not considered one taxable person for VAT purposes
- Updated DAC7 and DAC8 Reporting Rules for Digital Platforms and Crypto-Asset Service Providers
