Expense rules in Denmark.
All SKAT rules: 25% moms, DKK 3.79/km godtgørelse, dagpenge and VAT recovery in Denmark.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 25% | 25% reclaimable | Representation cap |
| Travel meals | 25% | 100% reclaimable | Dagpenge cap |
| Accommodation | 25% | 100% reclaimable | Fakturanummer required |
| Fuel | 25% | 100% reclaimable | Business records |
| Train / DSB / flight | 0% | N/A | Zero-rated transport |
| Taxi | 25% | 100% reclaimable | Receipt required |
| Client gifts | 25% | Not reclaimable | Reasonable cap |
| Parking / toll | 25% | 100% reclaimable | Tax invoice |
Single moms
Simple single rate, no reduced.
Dagpenge 2024
National public sector per diem.
Retention
SKAT records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (first 20,000 km) | 3,79 DKK/km | 20,000 km/year | SKAT 2024 rate |
| Car (above) | 2,23 DKK/km | — | Reduced rate |
| Bicycle / scooter | 0,62 DKK/km | Unlimited | Business trips |
Standard
First 20,000 km tax-free.
Above
Reduced after 20,000 km.
Records
Date, destination, km, business purpose.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Denmark — national | 614 DKK | — | 614 DKK |
| Copenhagen | 614 DKK | 1 800 DKK | 2 414 DKK |
| Foreign — Stockholm | 550 DKK | 2 200 DKK | 2 750 DKK |
| Foreign — London | 600 DKK | 2 800 DKK | 3 400 DKK |
| Foreign — New York | 800 DKK | 3 800 DKK | 4 600 DKK |
Dagpenge
2024 national public sector per diem.
Hotelgodtgørelse
Lodging refunded on invoice.
Foreign
Annual country table.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | SKAT portal |
| France | Reciprocity | 30 Sept. N+1 | Via SKAT |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| DK moms for foreign | SKAT portal | 30 Sept. N+1 | SKAT online portal |
EU minimum
Annual 8th Directive request.
DK minimum
Min moms foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Denmark expenses with Illizeo.
25% single moms, kørselsgodtgørelse DKK 3.79/km, dagpenge DKK 614, EU 8th Directive VAT recovery: all the SKAT rules above are natively integrated into Illizeo.
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