Denmark Tax Agency Clarifies Invoicing Requirements for VAT Deduction by Joint-Stock Company

The Danish Customs and Tax Administration April 14 posted online City Court Decision No. SKM2024.215.BR, clarifying invoicing requirements for VAT deduction by a joint-stock company. The Taxpayer, a company registered for a half-yearly VAT settlement, sought to deduct VAT paid on taxable supplies. The Tax Agency denied the deduction and stated that the Taxpayer failed to prove that the related invoice covered a real delivery. On appeal, the City Court upheld the denial and stated that: 1) under Section 37 of the VAT Act, to claim the deduction, the Taxpayer must establish that it purchased goods and services that were ...