VAT mark in Denmark is MOMS

The standard tax rate in Denmark is 25%

25% is the maximum tax rate regulated by EU

Tax Refund Scope:

• Travel expenses (hotel accommodation, catering, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals)

• Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope: 

• Only 25% of the total amount of the catering VAT can be refunded

• Entertainment expenses and gifts

• Only 50% of the total amount of the hotel accommodation VAT can be refunded

• Transportation costs

Minimum Tax Refund Amount: 

• Quarterly: 3000 Danish kroner (DKK)

• Annual: 400 Danish kroner (DKK)

Valid Period of Tax Refund: 

• Invoice of the current year (subjecting to the date of invoice) needs to submit tax refund application before September 30th the next year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the Danish tax bureau before September 30th, 2011 for tax refund application.

Documents Required for Tax Refund: 

• Certificate of Authorization (handled by our company and your company just needs to sign and seal)

• Tax Registration Certificate (handled by our company, signed and sealed by your company )

• Copy of Tax Registration Certificate (with official seal)

• The original invoice (electronic version of the invoice is also acceptable)

Processing Period: 

• The processing period published by Danish tax bureau is 6 months. Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.

• According to our experience, tax refund payment will be delivered to Chinese companies within 4 to 5 months after submitting tax refund application.