VAT Reclaims – Denmark

VAT Name :
Meromsætningsafgift/Merværdiafgift (MOMS)

VAT Number Format :
12345678 (8 characters)

Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of September
Approximate Refund Time : Up to 8 months

Permitted Countries :
Any

Claimable Items :

• Fuel
• Vehicle Hire
• Vehicle Costs
• Road User Charges
• Travel
• Accommodation
• Subsistence
• Admission Charges
• Other Costs (such as Hospitality)

1. Application Form :
   Form 31.004 (Link)
2. Invoice list :
   Must be in DKK
3. Original invoices :
   Copies and interim invoices not accepted
4. Certificate of Taxable Status :
   The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
5. Signature :
   Director, president or authorized person

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than DKK 400.00. For applications which cover less than twelve months, the claim amount cannot be less than DKK 3,000.00.

Skattestyrelsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
DENMARK