Businesses that make taxable supplies are entitled to recover Danish VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked (see below).
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further in 14.38) other than on those items that are specifically blocked.
VAT incurred on the following items of expenditure is specifically blocked and therefore cannot be recovered:
- Ìý
•ÌýÌýÌýÌý Private or non-business expenditure.
- Ìý
•ÌýÌýÌýÌý The lease, hire or purchase of a passenger cars (except certain long-term leases).
- Ìý
•ÌýÌýÌýÌý Maintenance costs for passenger cars.
- Ìý
•
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Web page updated on 17 Mar 2025 13:23