- Skattestyrelsen has revised its practice for correcting incorrectly invoiced sales VAT
- According to Skattestyrelsen, repayment can only be made with issuance of credit note or new invoice
- Skattestyrelsen will no longer require the taxpayer to pass on the repayment to their customers
- Skattestyrelsen will deny repayment if the supplier has claimed statute of limitations against the recipient
- Practice for repayment to employees who incorrectly acted as taxable persons remains unchanged
- Skattestyrelsen now directly applies section 52 a, paragraph 7 of the VAT Act in cases of incorrect invoicing and repayment requests
- The change in interpretation will not affect Skattestyrelsen’s handling of reopening requests.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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