| Indholdsfortegnelse |
| |||||||||||||||||||||
| Dato for offentliggørelse | 07 maj 2008 08:18 |
| Resumé | This folder describes how you can obtain a refund of VAT on goods and services purchased in Denmark. Danish VAT is 25 per cent.Within the retail trade, VAT is included in the total purchase price and thus amounts to 20 per cent hereof. This folder explains how you can obtain a refund of VAT on goods and services purchased in Denmark. The folder is also available in French and German. |
| Hvad er nyt? | The folder has been updated to apply for 2007 onwards. SC Tønder has moved to a new address. |
In this folder, you can read about how foreign enterprises can obtain refund of VAT on goods and services purchased in Denmark.
Danish VAT is 25 per cent. Within the retail trade, VAT is included in the total purchase price and thus amounts to 20 per cent hereof.
Refund of VAT is obtained by completing and submitting a special form with the purchase receipt enclosed to the tax authority:
Skattecenter Tønder
8/13 moms
Pioner Alle 1
DK-6270 Tønder
Please note that the deadline for submitting the form is six months after the year which the application concerns.
The form can be obtained from a tax centre and at www.skat.dk - under Virksomhed (Enterprise) - Blanketter (Forms) - form no. 31.004.
In the following sections, you can read about the requirements for obtaining refund of VAT and about how to complete the form.
More information
If you have any queries about the rules, you may contact the tax centre Skattecenter Tønder.
Tel. +45 7222 1818
Fax +45 7222 1919
E-mail: skat@skat.dk
In connection with trips across the Oresund Bridge, foreign enterprises may apply for a refund of VAT on the bridge toll from the Swedish tax authorities.
Enterprises from Austria, the Czech Republic, the Faroe Islands, Germany, Greenland, Iceland, Poland, Slovakia, Slovenia - are to contact:
Skatteverket
Utlandsenheten
SE-205-31 Malmø
E-mail: skattekontor1@malmo.se
Enterprises from other countries are to contact:
Skatteverket
Utlandsenheten
SE-106 61 Stockholm
E-mail: stockholm@skatteverket.se
Refund of VAT on the bridge toll can thus not be obtained by contacting Skattecenter Tønder.