Report on the Danish customs and tax authorities’ (SKAT) control of claims for VAT refunds

14-12-2016

Report no. 7/2016

SKAT paid DKK 235 billion to taxpayers reclaiming negative VAT in 2015, which corresponds to just under 25 per cent of the government’s total revenue from taxes and fees. The Ministry of Taxation has overall responsibility for SKAT’s effective and efficient administration of taxes, including VAT refunds. SKAT administers and enforces the tax laws in respect to citizens and businesses, and is legally authorised to check issues relating to VAT and make decisions on refunds. 

The purpose of the study is to assess whether the Ministry of taxation has ensured adequate control of VAT refunds. The report answers the following questions: 

  • Has SKAT organised the control of VAT refunds before payment to the taxpayers in a satisfactory manner?
  • Is SKAT exercising a satisfactory level of control of VAT refunds before payment to the taxpayers? 

Rigsrevisionen initiated the study in January 2016.

Read the 1st chapter of the report (PDF)