Esta guía ofrece una visión general del IVA en Dinamarca, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Dinamarca.
Es el único tipo de IVA vigente en Dinamarca, sin apenas tipos reducidos disponibles.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Dinamarca pueden solicitar su devolución.
¿Haces negocios en Dinamarca? Tendrás que cumplir con las reglas de la Ley del IVA danesa (Momsloven).
Solo es necesario registrarse cuando su empresa supere el umbral establecido en Dinamarca.
Dinamarca aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando generalmente el sistema OSS para los servicios transfronterizos de la UE.
Para solicitar la devolución del IVA en Dinamarca, las empresas deben conservar las facturas originales en las que figure el IVA danés, así como pruebas de que los gastos se han incurrido con fines comerciales. Las facturas deben estar correctamente emitidas e incluir el número de IVA danés válido del proveedor.
Las empresas extranjeras pueden solicitar la devolución del IVA en Dinamarca por los gastos incurridos durante un año natural, pero la solicitud debe presentarse antes del 30 de septiembre del año siguiente. Esto se aplica tanto a las empresas sujetas a la Octava Directiva como a las sujetas a la Decimotercera Directiva. Por lo general, no se aceptan solicitudes presentadas fuera de plazo. Una calculadora de devolución del IVA en Dinamarca puede ayudar a estimar los importes reclamables.
Si una empresa extranjera detecta un error en una solicitud de devolución del IVA presentada en Dinamarca (devolución del IVA en Dinamarca), las correcciones dependerán de la fase en la que se encuentre el proceso. Si la solicitud aún se encuentra en fase de revisión, la empresa suele poder proporcionar documentación adicional o aclaraciones a petición de la Agencia Tributaria danesa. Este proceso es fundamental para garantizar el cumplimiento de la normativa danesa.
Explore la información sobre impuestos indirectos en estos países:
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
