VAT and Customs

DTU is covered by a single VAT registration number, which is also DTU's CVR number: 30 06 09 46. Therefore, the VAT Act must be complied with in all of DTU's activities.

VAT is a tax on private consumption. It is levied as a tax on the added value generated at each stage of production. Although it is the consumer who ultimately pays the VAT, it is the responsibility of businesses to collect and remit it to the Danish Tax Agency. DTU is therefore obligated to comply with the VAT Act.

When handling VAT, a distinction must be made between:

• Input VAT – VAT on the purchase of goods and services
• Output VAT – VAT on sales
• Trade with foreign companies – both within and outside the EU
• VAT-exempt transactions – transactions that fall outside the scope of the law, e.g., grants without a requirement for consideration

Danish rules are governed by the VAT Act (LBK nr. 106 af 23/01 2013 ) and EU Directive 2006/112/EC , which applies in all EU countries.