Change in Practice for Estimating Private Energy Use in Businesses for Tax, VAT, and Duties

• Practice for estimating private energy consumption in businesses is changed, especially when no direct measurements exist.
• New rules require documented data (e.g., heat pump COP value, energy label) to be considered, not just minimum guideline rates.
• The change follows four similar tax court decisions, one of which is published as SKM2025.472.LSR.
• The new practice affects tax, VAT, and energy duty calculations for private energy use in business properties, and allows for reopening of past cases.
• Applies to electricity, gas, and mineral oil consumption in homes used by business owners or rented out, under relevant tax and duty laws.

Source: info.skat.dk

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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