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This guide provides an in-depth overview of VAT (Value Added Tax) in Denmark, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is tailored for businesses engaging in transactions within Denmark or with Danish customers.
The VAT system in Denmark, governed by the Danish VAT Act (Momsloven), aligns with the EU VAT Directive. VAT is applicable on most goods and services within Denmark, including imports and some exports.
Danish Krone (DKK)
DK followed by 8 digits (e.g., DK12345678)
Yes, required for non-EU businesses engaging in taxable activities.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 25% | Standard Rate | Applies to most goods and services |
| 0% | Zero Rate | Applies to certain exports and intra-community supplies |
| Business Type | VAT Registration Threshold |
| Resident Businesses | DKK 50,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Denmark |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 25th of the following month | 25th of the following month |
| Quarterly | Â First day of the third month after the end of the quarter | Â First day of the third month after the end of the quarter |
| Half-Yearly | Â First day of the third month after the end of the quarter | Â First day of the third month after the end of the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 25% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Denmark applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Denmark mandates e-invoicing for public sector transactions. Invoices must follow the PEPPOL BIS format, including unique identification and VAT details.
Denmark requires digital reporting of VAT transactions. Businesses must submit VAT data electronically through the Danish tax authority’s online system.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Danish VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
