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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences DK

Preferences DK

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Flag DK Denmark (DK)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested) Never
Article 10 (threshold in national currency) Not applicable
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag DK DA
  2. Flag GB EN
  3. Flag DE DE
Article 16 (contraints on refund period as MS-REF) No other constraint than not more than one calendar year and less than three calendar months
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 400 DKK
  • Refund period of less than one calendar year and not less than three calendar months: 3'000 DKK
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes
Circumstances under which claim can be submitted by a third party With power of attorney
Can refund be made to third party ? Yes, with power of attorney
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
    • 1.3 Fuel for means of transport for paying passengers
  • 2. Hiring of means of transport
    • 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 2.2 Hiring of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 2.2.1 For a continuous period exceeding 6 months
      • 2.2.2 For a continuous period equal to or not exceeding 6 months
    • 2.3 Hiring of means of transport for paying passengers
      • 2.3.1 For a continuous period exceeding 6 months
      • 2.3.2 For a continuous period equal to or not exceeding 6 months
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
  • 4. Road tolls and other road user charge
    • 4.4 Road tolls for any means of transport across the Great Belt Bridge
    • 4.5 Road tolls for any means of transport across the Öresund Bridge
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
    • 5.2 For someone other than the taxable person, or an employee of the taxable person
  • 6. Accommodation
    • 6.1 Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
    • 6.2 Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
  • 7. Food, drink and restaurant services
    • 7.1 Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast
      • 7.1.1 For the taxable person or an employee of the taxable person
      • 7.1.2 For someone other than the taxable person or an employee of the taxable person
  • 8. Admissions to faires and exhibitions
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.3 Expenditure on receptions, entertainment, hospitality
  • 10. Other

Portal

Tax authority http://www.skat.dk/
Preferences
Portal http://www.skat.dk/SKAT.aspx?oId=199611&vId=0
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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