Danish Tax Administration Updates VAT Correction Guidance, Simplifies Supplier-Customer Refund Process

• Danish Tax Administration updated guidance on correcting incorrectly invoiced VAT
• No requirement for suppliers to pass refunded VAT to customers
• Disputes about VAT passing are civil matters
• Specific limitations still apply despite simplified rule
• Previous rules apply if issuing a credit note or new invoice is impossible
• Buyers can file direct claims with the Tax Agency if claiming against suppliers is difficult
• Tax Agency will deny refunds if suppliers invoke limitation periods but maintain refund claims
• Customers cannot claim against the Tax Agency if suppliers have already been refunded
• Cases of employees wrongly registered as taxable persons assessed individually
• New practice effective immediately from 21 May 2025

Source: fintua.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.

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