Mini guide for VAT on grants

About the guidelines

The “Guidelines on VAT Treatment of Grants” have been developed to ensure the correct and consistent VAT treatment of externally funded projects and collaboration agreements across the universities.

The guidelines address VAT issues relating to different types of grants and provide relevant examples of consideration that may give rise to VAT liability.

Both a comprehensive version and shorter guides aimed at different target groups are available.

The comprehensive version is intended for those responsible for determining the VAT treatment of a specific contract.

The shorter guides, available in Danish and English, are intended, for example, for researchers entering into contracts with external parties.

The guidelines will be revised and updated in accordance with the current VAT rules and decisions issued by the Danish Tax Agency.

The contact persons for questions concerning the guidelines are: