Ce guide fournit un aperçu de la TVA au Danemark, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions au Danemark.
est le seul taux de TVA au Danemark, avec pratiquement aucun taux réduit disponible.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles au Danemark peuvent éventuellement la récupérer.
Vous faites des affaires au Danemark ? Vous devrez respecter les règles de la loi danoise sur la TVA (Momsloven).
L'enregistrement n'est obligatoire que lorsque votre entreprise dépasse le seuil fixé au Danemark.
Le Danemark applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
Pour demander un remboursement de la TVA au Danemark, les entreprises doivent conserver les factures originales indiquant la TVA danoise, ainsi que la preuve que les dépenses ont été engagées à des fins professionnelles. Les factures doivent être émises correctement, en incluant le numéro de TVA danois valide du fournisseur.
Les entreprises étrangères peuvent demander un remboursement de la TVA au Danemark pour les dépenses engagées au cours d'une année civile, mais la demande doit être soumise avant le 30 septembre de l'année suivante. Cela s'applique aux entreprises relevant de la 8e directive et de la 13e directive. Les demandes tardives ne sont généralement pas acceptées. Un calculateur de remboursement de la TVA au Danemark peut aider à estimer les montants récupérables.
Si une entreprise étrangère constate une erreur dans une demande de remboursement de TVA soumise au Danemark (remboursement de TVA au Danemark), les corrections dépendent du stade du processus. Si la demande est encore en cours d'examen, l'entreprise peut souvent fournir des documents supplémentaires ou des éclaircissements à la demande de l'administration fiscale danoise. Ce processus est essentiel pour garantir le respect de la réglementation danoise.
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