- 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
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