Denmark has implemented the option provided in the Principal VAT Directive to introduce a scheme enabling the amount of input VAT recovered on the acquisition of certain capital assets to be adjusted over several years.
The items covered by the scheme, which is known as the 'capital goods scheme', are as follows:
- Ìý
•ÌýÌýÌýÌý Items of machinery, equipment and furniture with a value of not less than DKK 100,000 (excluding VAT) at the time of acquisition.
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Web page updated on 17 Mar 2025 14:27