Commentary

Refunds to non-EU businesses

11 Denmark
11 Denmark | Commentary

Refunds to non-EU businesses

11 Denmark | Commentary

Refunds to non-EU businesses

Businesses in non-EU countries that incur Danish VAT on business expenditure may be able to claim a refund of this VAT from SKAT.

To be eligible to make a claim the following conditions must be satisfied:

  1.  

    •     The business must be registered for business purposes in a non-EU country.

  2.  

    •     The business must not be registered, liable or eligible to be registered for VAT in Denmark.

  3.  

    •     The business must have no place of business or other residence in the EU.

  4.  

    •     The business must not make any supplies of goods or services in Denmark other than

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