Denmark Tax Agency Clarifies Purchase VAT Deduction Criteria

The Danish Customs and Tax Administration Dec. 20 posted online City Court Decision No. SKM2023.627.BR, clarifying purchase VAT deduction for issued invoices. The taxpayer sought a VAT and tax deduction, for invoices issued by three alleged sub-suppliers. The Tax Agency held that the taxpayer wasn’t entitled to a deduction in connection with the claimed expenses for subcontractors, as he didn’t prove that the invoices issued by the subcontractors accurately represented actual deliveries of work services. The City Court upheld the Tax Agency’s decision, and stated that: 1) the taxpayer failed to meet the conditions for deduction due to insufficient evidence ...