- Danish Tax Administration updated rules for correcting wrongly invoiced VAT
- Suppliers no longer need to prove VAT refund will be returned to customers
- Refund disputes are now private legal matters
- Conditions include need for credit note or invoice correction
- Buyers may claim VAT refunds directly from tax authority in certain cases
- Special cases like mistakenly registered employees reviewed individually
- No mandatory refund commitment for suppliers
- Disputes handled between supplier and customer, not tax authority
- Old rules apply if no credit note or corrected invoice is issued
- Buyers can claim directly from tax agency if unable to claim from supplier
- Tax agency will reject refund if supplier uses limitation period defense
- Customers cannot claim refund from tax agency if already paid to supplier
Source: fiscal-requirements.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.
