Danish Tax Agency Revises VAT Refund Rules: New Flexibility and Safeguards for Businesses

• The Danish Tax Agency has updated VAT refund guidance, offering new rules for suppliers and customers.
• Suppliers can issue credit notes or corrected invoices without direct repayment to customers.
• Customers can claim VAT refunds directly from the tax authority if recovery from suppliers is difficult.
• Restrictions prevent double refunds and ensure fairness, with specific conditions for direct claims.
• Special cases like wrongly registered employees will be individually assessed by the tax authority.

Source: vatit.com

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