EU VAT refund for 2022

Application deadline for VAT refund in other EU countries is September 30th 2023


3. August

Remember that the application deadline for VAT refund in other EU countries is September 30th of this year.

As a Danish VAT-registered company, it is essential to always remember to apply for a refund of VAT expenses incurred for the purchase of goods and services in other EU countries.
If the company is not, or is not required to be, VAT registered in the specific EU country where it incurred expenses and paid local VAT for the year 2022, then the VAT refund must be applied for through SKAT's website no later than September 30th, 2023.

If the company could have applied for a VAT refund of foreign VAT but did not do so, the National Tax Tribunal has ruled that the VAT expense cannot be deducted in the company's tax accounts. Therefore, it is not entirely irrelevant to apply for the VAT refund.


What expenses can be reimbursed?

We typically see the following types of expenses where Danish companies have paid local VAT in other EU countries:

  • Hotel stays
  • Restaurant visits
  • Access to fairs
  • Personal transportation
  • Fuel in the transport sector

VAT refund can be applied for in all EU countries, and note that major trading partners such as Germany, England, and Sweden are among the countries that refund VAT on virtually all services.


What requirements apply to VAT refund in other EU countries?

The general requirements are that the company is ordinarily VAT-registered in Denmark (but not in the country of expenditure) and that the purchases relate to the company's activities. In addition to this, it is worth noting that VAT can only be refunded for amounts exceeding the de minimis threshold - see the list of de minimis thresholds on this link: VAT Refund in Europe.


We can assist.

Application for VAT refund is one of IntraVAT's core services - and we are ready to assist, so contact us today, via the contact form on this page, and let us help you get your business-related expenses refunded!