VAT refunds from Denmark
Name of turnover tax:
The Danish VAT is referred to as the Mervaerdiagift (MOMS) ".
Amount of sales tax rates:
The standard rate of Danish VAT is 25%.
Permitted refund periods
The refund period for VAT refunds from Denmark must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .
Minimum Amount requested
For applications with a refund period of at least 3 months, a minimum amount of DKK 3,000 applies. For applications whose refund period is one calendar year, a minimum of DKK 400 applies.
Adresse der zuständigen Steuerbehörde im Erstattungsstaat
SKAT Tønder
Udland - Momsrefusion & Momsregistrering
Pionér Alle 1
DK-6270 Tønder
DENMARK
Contact
Tel: +45 (0) 7238 0440
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.skat.dk
Zur Umsatzsteuererstattung aus Dänemark
Reimbursement of individual business transactions / expenses:
| Costs / Expenses for | reimbursement |
|---|---|
| Fairs and Exhibitions | 100% |
| Konferenzen | 100% |
| hotel accommodation | 25% (1) |
| Catering / Catering / Restaurant | 25% (2) |
| Entertainment, gifts | 25% (3) |
| Purchase of Vehicles | 0% /100% (4) |
| Diesel | 0% / 100% (5) |
| Petrol | 0% / 100% (6) |
| Vehicle repair | 0% / 100% (7) |
| Rent of vehicles | 0% / 100% (8) |
| Taxi | -- |
| Bus / Train | -- |
| Phone / Fax | 100% |
| Road fees/toll | 0% (9) |
| Marketing | 100% |
| Consultants | 100% |
| Legal expenses | 100% |
| Education/Training | 100% |
(1) for costs / expenses that are strictly company-related
(2) for costs / expenses that are strictly company-related; when hosting third parties
(3) for costs / expenses that are strictly company-related; only gifts up to 100 DK
(4) car costs 0%, car rental companies, driving schools and truck costs 100%
(5) car costs 0%, car rental companies, driving schools and truck costs 100% < br /> (6) car costs 0%, car rental companies, driving schools and truck costs 100%
(7) car costs 0%, car rental companies, driving schools and truck costs 100%
(8) Car costs 0%, car hire companies, driving schools and truck costs 100%
(9) costs for Øresund connection refundable
General note:
Please note that the information, especially with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a refund claim exists can only be answered by individual examination.
