| Name of local VAT: |
MOMS (Mervaerdiafgift) |
| Tax rate: |
25% |
| Deadline for annual submission: |
30 June of the year following the year when the expenses were incurred. |
| Minimum limits, stipulated by the law: |
Quarterly VAT: DKr 1.500
Yearly VAT: DKr 200 |
| Application form: |
The application must cover a period of at least 3 months but not more than a calendar year. Claims can cover less than three months provided it is the remainder of the calendar year (e.g. Nov-Dec, Dec). |
| Invoices: |
The application has to be supported by all the original invoices and or customs documents. Invoices of amounts not exceeding 500 DKr, which are issued by retailers or by other enterprises selling primarily to private consumers do not need the customer’s name and address. Also it is possible to submit the invoices for accommodation with the name of employee. |
| Tax certificate: |
The application has to be supported by a certificate of taxable status issued by the EU member country.
Non-EU taxable persons have to send in a certificate from the official authority in the trader’s own country showing that he is registered for business purposes in that country. |
| Non-refundable VAT: |
VAT on accommodation, food and entertainment expenses is partly (25%) refundable.
VAT on diesel, petrol, car repairs and car rentals is refundable only for transport companies. |
| Special rules: |
The Danish Administration allows retroactive claims going back 5 years. |
