VAT Compliance - Denmark

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VAT rates

The following VAT rates are currently used in Denmark:

25%

Standard rate

Intra-Community supply and export

Update: 2025-03-05

Services

The services we provide in this country

VAT registration

VAT settlement

VAT consulting

VAT rates verification

Business consulting

Intrastat

VAT service

Who is required to register as a VAT payer?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

Purchase and sell goods in Denmark

Purchase and sell goods to other Member States of the European Union (so-called intra-Community transactions)

Import goods into Denmark

Store goods in Denmark for resale

Sell from within Denmark directly to individuals from other EU countries

Organize live events, exhibitions, conferences, etc. in Denmark

Conduct distance sales to Denmark above a limit of EUR 10,000 per annum

Are not subject to VAT but purchase services subject to the reverse charge procedure

Penalties

Consequences of late VAT registration

Failure to register for VAT by the deadline will result in a late penalty and interest charged by the tax office from the date of compulsory registration.

The appointment of a tax representative is mandatory for the registration of non-EU entrepreneurs.

VAT returns are submitted electronically for the monthly, quarterly or half-yearly accounting period. The frequency of filing depends on the value of annual sales subject to VAT.

For turnover above DKK 50,000,000, monthly declarations must be submitted by the 25th of the following month. Quarterly declarations apply for sales between DKK 5,000,000 and DKK 50,000,000 and the deadline for submission is the first day of the third month after the end of the reporting period. The same deadline applies to half-yearly declarations, which apply with a turnover value of less than DKK 5,000,000. Annual declarations are not required.

Limitations

Limitations on VAT deductions and rules for foreign entities

VAT deductions are not available for, inter alia, the purchase and use of passenger cars for the transport of up to nine persons, entertainment costs, hotel stays and restaurant services above a limit of 25% of the input VAT.

Foreign entities doing business in Denmark must also comply with rules on, inter alia, invoicing and archiving of invoices and records.

Area of operation

We provide VAT compliance services on a global scale

Talk to us for details or check out our other offers.

Ian Knapton

Sales Director

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Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?

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