Keičiasi Danijos PVM grąžinimo taisyklės
Danijos Karalystės mokesčių administratoriaus pranešime skelbiama, kad nuo 2014 m. keičiasi kai kurios PVM grąžinimo taisyklės. Nuo 2014 m. pradžios bus galima susigrąžinti 75% PVM sumokėto už apgyvendinimo paslaugas, tačiau už maitinimą bus grąžinama 25% kaip ir anksčiau. Naujienlaiškį skaitykite anlgų k.:
Newsletter no. 3 – 1 April 2014
For enterprises established in the EU
General refund rules:
As a general rule, VAT on goods and services can be refunded to the extent that the applicant’s transactions entitle the applicant to a deduction in the country where the applicant is established. The refund is restricted according to the rules on deduction applying for enterprises registered in Denmark. This means that you are entitled to a refund of the full value of VAT paid on most of your commercial purchases.
As of 1 January 2014, 75% of the VAT paid on hotel stays can be refunded. The invoice date is decisive. Restaurant services will still be refunded at a rate of 25% of the VAT amount.
The IBAN number provided must be able to receive Danish kroner.
When stating the supplier’s VAT number, the country code DK must not be indicated. The supplier’s VAT number must always be stated. This also applies for simplified invoices.
The invoice amount exclusive of VAT must be entered in the field ‘Afgiftspligtigt beløb’ (Taxable amount). The amount that can be refunded must be entered in the field ‘Ansøgt beløb’ (Amount applied for).
If you want to make corrections to an already submitted application, you must do so by the deadline applying to the application, i.e. before 30 September in the calendar year following the period which the application concerns.
Information about authorisations must only be submitted if an authorised representative has been commissioned to apply for a VAT refund. The fields should not be filled in if the application is completed by the applicant’s staff.
The original authorisation must be submitted if the refund is to be disbursed to an authorised representative.
The applicant’s email address field must not be filled in with the authorised representative’s email address.