Denmark
VAT rate
25%
Minimum amounts
DKK 3.000 (quarterly claim)
DKK 400 (yearly claim)
VAT can be reclaimed on:
Business-related expenses.
Only if the invoice contains all required information.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices with a gross amount up to 3.000 DKK are accepted.
Special rules