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