- The Danish Tax Agency has updated VAT refund guidance, offering new rules for suppliers and customers.
- Suppliers can issue credit notes or corrected invoices without direct repayment to customers.
- Customers can claim VAT refunds directly from the tax authority if recovery from suppliers is difficult.
- Restrictions prevent double refunds and ensure fairness, with specific conditions for direct claims.
- Special cases like wrongly registered employees will be individually assessed by the tax authority.
Source: vatit.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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