Denmark Clarifies VAT Registration Revocation for Fictitious Invoices and Incorrect Information

Denmark’s Tax Agency clarified when VAT registration can be revoked for fictitious invoices and incorrect VAT information.
A construction company claimed input VAT on subcontractor invoices but failed to prove the services were actually delivered.
The Tax Agency revoked the company’s VAT registration, treating the invoices as fictitious and the reporting as grossly negligent.
On appeal, the National Tax Court said revocation is tied to the taxpayer or responsible persons’ conduct in using fictitious invoices or giving incorrect information to declare VAT.

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.