Danish Tax Agency Updates VAT Refund Guidance: New Rules for Suppliers and Customers

The Danish Tax Agency now allows businesses to apply for VAT refunds using a credit note or corrected invoice without repaying customers. Customers can claim directly from the DTA if recovery from the supplier is difficult, as long as VAT is paid to the DTA. Direct claims are not permitted if the supplier has already been refunded by the DTA. Restrictions include inability to issue a credit note, supplier’s limitation defense, or if the supplier has already refunded. Cases involving employees wrongly registered as taxable persons will be individually assessed.

Source: vatcalc.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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