- The Danish Tax Agency (Skattestyrelsen) made an extraordinary adjustment to a company’s VAT liability for the period 1 January 2020 to 31 August 2020, totaling DKK 330,309.
- The company used a standard percentage rate for reducing deductible input VAT on shared costs, despite having calculated a different pro rata rate as required by law.
- The Tax Appeals Board (Landsskatteretten) found that the ordinary deadline for VAT reporting was not extended by subsequent adjustments.
- The company’s VAT liability was set too low on an incorrect basis, and this was deemed at least grossly negligent.
- The decision was based on the fact that the company should have known it was reporting VAT in direct violation of the relevant VAT rules.
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.
Latest Posts in "Denmark"
- Danish Court Allows Extraordinary VAT Reassessment for Airline’s Gross Negligence in Tax Deductions
- Denmark’s 2026 Digital Accounting Mandate: Key Requirements for VAT-Registered and Foreign Entities
- Denmark Cancels OIOUBL 3.0 and Unveils New Unified E-Invoicing Strategy
- Danish National Tax Court Allows Extraordinary VAT Reassessment Due to Gross Negligence in Airline Case
- Danish Court Rules Influencer Advertising Income Subject to VAT, Not Journalistic Exemption
