Questa guida offre una panoramica dell'IVA in Danimarca, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Danimarca.
è l'unica aliquota IVA in vigore in Danimarca, con pochissime aliquote ridotte disponibili.
Le imprese straniere che sostengono spese soggette a IVA in Danimarca possono richiederne il rimborso.
Fai affari in Danimarca? Dovrai rispettare le norme della legge danese sull'IVA (Momsloven).
La registrazione è richiesta solo quando la tua attività supera la soglia prevista in Danimarca.
La Danimarca applica l'IVA sui servizi digitali in base alla posizione del consumatore, utilizzando generalmente il sistema OSS per i servizi transfrontalieri nell'UE.
Per richiedere il rimborso dell'IVA in Danimarca, le aziende devono conservare le fatture originali che riportano l'IVA danese, nonché la prova che le spese sono state sostenute per scopi aziendali. Le fatture devono essere emesse correttamente, includendo il numero di partita IVA danese valido del fornitore.
Le imprese straniere possono richiedere il rimborso dell'IVA in Danimarca per le spese sostenute durante un anno solare, ma la domanda deve essere presentata entro il 30 settembre dell'anno successivo. Ciò vale sia per le imprese soggette all'ottava direttiva che alla tredicesima direttiva. Le domande presentate in ritardo non vengono generalmente accettate. Un calcolatore del rimborso IVA in Danimarca può aiutare a stimare gli importi recuperabili.
Se un'azienda straniera individua un errore in una richiesta di rimborso IVA presentata in Danimarca (rimborso IVA Danimarca), le correzioni dipendono dalla fase del processo. Se la richiesta è ancora in fase di revisione, l'azienda può spesso fornire ulteriore documentazione o chiarimenti su richiesta dell'Agenzia delle Entrate danese. Questo processo è fondamentale per garantire la conformità alle normative danesi.
Esplora le informazioni sulle imposte indirette in questi paesi:
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