{"id":6893,"date":"2023-09-12T11:45:00","date_gmt":"2023-09-12T10:45:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6893"},"modified":"2025-04-17T15:20:38","modified_gmt":"2025-04-17T14:20:38","slug":"danische-zinsen-auf-mehrwertsteuerkorrekturen-ab-1-juli-2023","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/de\/denmark-interest-on-vat-corrections-from-1st-july-2023\/","title":{"rendered":"D\u00e4nemark - Zinsen auf MwSt.-Korrekturen ab 1. Juli 2023"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Ab dem 1. Juli 2023 erheben die d\u00e4nischen Steuerbeh\u00f6rden Zinsen in H\u00f6he von 0,7% pro Monat (8,4% pro Jahr) auf MwSt-Korrekturen, zu wenig gezahlte MwSt oder zu viel geltend gemachte Vorsteuer. Die Zinsen laufen ab dem Tag nach Ablauf der Frist f\u00fcr die Einreichung der betreffenden MwSt-Erkl\u00e4rung auf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Standardm\u00e4\u00dfig k\u00f6nnen die d\u00e4nischen Steuerbeh\u00f6rden bei der Bemessung der aufzuerlegenden Zinsen drei Jahre zur\u00fcckgehen, was dazu f\u00fchren k\u00f6nnte, dass f\u00fcr eine drei Jahre alte Unterzahlung Zinsen in H\u00f6he von 28,5% (0,7% pro Monat) zu zahlen sind. Berichtigungen, die vor dem 1. Juli 2023 vorgenommen wurden, sind von dieser \u00c4nderung nicht betroffen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dar\u00fcber hinaus k\u00f6nnen die d\u00e4nischen Beh\u00f6rden grunds\u00e4tzlich eine Strafe von 800 DKK f\u00fcr die Nichtabgabe oder die versp\u00e4tete Abgabe einer MwSt-Erkl\u00e4rung verh\u00e4ngen.<\/p>","protected":false},"excerpt":{"rendered":"<p>From the 1st July 2023, the Danish tax authorities will charge interest of 0.7% per month (8.4% per annum) on VAT corrections; underpayment of VAT or over [&hellip;]<\/p>\n","protected":false},"author":239137925,"featured_media":9897,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[1387],"tags":[1419],"class_list":["post-6893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-denmark-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/01\/spain140724_1140x360-1.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Nb","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/6893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=6893"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/6893\/revisions"}],"predecessor-version":[{"id":6895,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/6893\/revisions\/6895"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/9897"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=6893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=6893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=6893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}