- Danish Tax Agency issued new guidelines on VAT refunds for incorrectly invoiced output VAT on 21 May 2025
- Previous requirement for businesses to repay VAT to customers for refunds has been removed
- Businesses can apply for VAT refunds without reimbursing customers if a credit note or corrected invoice is issued
- Customers can claim directly from the DTA if recovery from the supplier is impossible or difficult, unless the supplier has already been refunded
- New practice includes exceptions, such as denial of claims if the statute of limitations is invoked
- Credit notes or corrected invoices are not mandatory if issuing them is not feasible
- Revised practice simplifies the process and reduces burdens, offering a clearer route for reclaiming VAT
- Businesses should review past incorrect VAT invoicing for potential refund claims under new guidelines
Source: jdsupra.com
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.
