The fundamental principle of the Danish VAT rules

The fundamental principle of the Danish VAT rules is that VAT is addedas a fixed percentage on sales. The present rate in Denmark is 25%,abroad the rate is slightly lower. Your company must pay VAT to thecentral authorities similar to tax.An example:
Price of service: 200 Dkr.
+ 25% VAT: 50 Dkr.
= Customer’s price: 250 Dkr.

Eventually, the 50 Dkr. VAT must be paid to the central authorities.

Purchasinggoods for distribution or private consumption the VAT registeredcompany can set the VAT it pays to its suppliers off against the VATreceived from the company’s sales.
Thus, only the net VAT, and not the total VAT from sales, must be settled.

An eksample

                               
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VAT Registration
Mostcompanies are obliged to keep VAT accounts. There are few exceptionsfrom the VAT duty, e.g. general practitioners, dentists, cab drivingand education.

Many people see registration for VAT equal to”starting business”. In a sense this is correct, as VAT registration isthe single formal thing you under all circumstances must do to “get inbusiness”.
You get your VAT registration number at the same time as you get your CVR (VAT) number.

Output Tax
Outputtax is the VAT you charge on your sales and which you have to pay toSKAT (the Danish Central Customs and Tax Administration). Earlier knownas output VAT. When you sell a commodity at, say, 100 Dkr. you must add25% to the amount.

When must output tax be added? If you arein doubt you should consult SKAT or your accountant, but usually it isvery easy: Most companies must charge output tax on their total sales.

Input Tax
Inputtax is the VAT you pay to your suppliers which is set off against theoutput tax payable. If you buy at 60 Dkr. + VAT, you pay a total of 75Dkr., but the 15 Dkr. Are returned from SKAT, either directly or bysetting off against the output tax payable.

The fundamentalprinciple is as logic as for output tax. Just like most companies areliable to charge output tax on all sales, the input tax on theirexpenses is allowable against the VAT accounts.

SKAT Help and Assistance
Anumber of rules apply to retailing. Any VAT registered company canconsult their local SKAT office who will offer their help andassistance in answering questions.
SKAT has published a series of pamphlets on various aspects of the legislation. These pamphlets are free of charge upon request.

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