Denmark Expand VAT Recovery on Hotel Invoices

 Posted by Sinead Usher

 Monday 16 March 2015

From January 1st of this year, the Danish VAT authorities have expanded the ability for businesses to recover input VAT on Hotel invoices from 75% to 100%.  This applies to both resident and non-resident businesses.  The rules around the qualifying invoice have not changed.  VAT is strictly only recoverable where the cost has been incurred for business purposes.  The hotel invoice must be issued in the company name and not in the name of the employee (with the exception of simplified invoices). 

In Denmark, a simplified invoice is acceptable where the value of the invoice is less than DKK 3,000 (approximately €400).  Although full invoicing requirements are not necessary, there are still some details that are required:

-          Date of issue

-          Sequential number

-          Supplier’s VAT registration number, name and address

-          Quantity and type of goods supplied, or nature of services rendered

-          Total invoiced amount including VAT payable

-          If a credit note is issued, a specific and clear reference to the original credit note and              details regarding the changes made

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