Denmark Amends VAT Rules: Flexible Deductions Allowed from July 2025

• Amendment to VAT executive order effective July 1, 2025
• Allows VAT deductions up to six months after supplier’s invoice date
• Eliminates need to reverse VAT deductions to the return where invoice is dated
• Requires consistent principles for input VAT deductions across all supplier invoices
• May not address accrual of deductions for energy taxes
• Potential issue with accrual of VAT deductions for purchases from outside Denmark

Source: kpmg.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.

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