Denmark VAT – The Rates & Registration

If your company is not established in Denmark and is providing ‘taxable supplies’ of goods or services in Denmark, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Denmark evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Denmark that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Denmark from outside the EU;
  • Goods being bought or sold in Denmark;
  • Selling goods from Denmark that are delivered to customers out with Denmark (this applies to business or private customers);
  • Obtaining goods in Denmark from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Denmark for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Denmark, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Denmark, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
25% (Standard)
N/A (Reduced)
DK12345678 DKK 280,000 DKK 6,700,000 (Arrivals)
DKK 5,000,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.

Additional VAT information for Denmark

‘VAT Return’ Periods
Bi-annually, quarterly or monthly, depends on turnover

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly

‘EC Purchase Lists’
Not required

Additional reporting requirements
Not required

‘Extended Reverse Charge’
Additionally to supplies that fall under the general reverse charge, certain additional services provided by a non-established supplier to a customer registered for VAT in Denmark will be subject to the reverse charge. Please contact amavat® if you would like further information of how the extended reverse charge applies in Denmark.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Denmark.