- The Danish Tax Agency now allows businesses to apply for VAT refunds using a credit note or corrected invoice without repaying customers. Customers can claim directly from the DTA if recovery from the supplier is difficult, as long as VAT is paid to the DTA. Direct claims are not permitted if the supplier has already been refunded by the DTA. Restrictions include inability to issue a credit note, supplier’s limitation defense, or if the supplier has already refunded. Cases involving employees wrongly registered as taxable persons will be individually assessed.
Source: vatcalc.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.
Latest Posts in "Denmark"
- VAT Refund Denied for Photographs Not Qualifying as Artworks
- Danish Tax Council Denies VAT Exemption for Podcast Host Services
- Two-Year Exclusion from EU OSS for Failure to File Returns
- Intentional Tax and VAT Evasion: Fine Reduced for Long Case Processing
- Director Liable for VAT on Fictitious Invoices in Company Return
