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Denmark  being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.

Standard VAT Rate: 25%

Reduced VAT Rate: 0%

Registration Threshold Distance Selling: 280,000 DKK

EU VAT number format: DK99 99 99 99

Registration Threshold

Resident - DKK 50,000                             
Non resident -  There is no registration threshold                    
IC Acquisition  - DKK 80,000

VAT Registration

A non-resident enterprise must register for VAT in Denmark within eight days after being liable to register (either by supplying goods or services, or being liable for the reporting and/or payment of VAT upon purchase of goods or services from abroad). A registration can be set up as either a direct registration or as a registration via a local fiscal representative, cf. below.

EU businesses and businesses from Norway, Greenland, Faroe Islands and Iceland can register directly in their own name and by using their normal business residence. It is possible to appoint a fiscal representative voluntarily.

Other non-EU businesses must appoint a fiscal representative who is jointly liable with the non-resident business.

VAT registration certificate from home country and incorporation documents must be attached with the VAT registration form. The authorities may require further documents.

VAT Compliance

Detailed rules regulate reporting requirements of Danish transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes. 

Automate your VAT compliance processes in SAP

VAT Returns

Non-resident businesses registered for the acquisition of goods from other EU member states, or for VAT under reverse charge schemes for services from abroad shall provide VAT return on quarterly basis.

For quarterly returns the filing deadline is 1 month and 10 days following the reported period

Intrastat and EC Sales Lists

The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Danish from other Member States or leave it to other Member States.

Declaration must be filed monthly once the annual threshold is exceeded.

Intrastat declarations can be submitted electronically, by the specific IDEP software, or in paper format. The due date for submission is around the 10th working day of the following month but specific deadlines will be published by the Statistical authorities.

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Intrastat Thresholds

Full list of the Intrastat thresholds that currently apply in the EU 28 Member States

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