- Skattestyrelsen has revised the practice for correcting incorrectly invoiced sales tax.
- The revision considers section 52 a, subsection 7 of the VAT Act as a special rule for unjust enrichment when tax is wrongly invoiced.
- To get a tax refund, only a credit note or new invoice is required.
- Skattestyrelsen will not require the taxpayer to pass the refund to customers.
- If the supplier claims expiration against the buyer but maintains a refund claim with Skattestyrelsen, the refund will be denied.
- If issuing credit notes or new invoices is impossible, Skattestyrelsen will not require them.
- The practice for refunding employees who wrongly acted as taxable persons remains unchanged.
- Skattestyrelsen has revised its understanding of the application of section 52 a, subsection 7 of the VAT Act.
- The section applies directly when tax is wrongly imposed and paid, and a refund is requested.
- The revised understanding will not affect the 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.
