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VAT in Denmark

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Denmark is one of the first countries in Europe to introduce a VAT system. On 3 July 1967, the first VAT Act came into force replacing traditional sales tax. The VAT legislation in Denmark went through several tax reforms since then.

The most significant change so far has been the modification to bring local legislation in line with the Sixth EC VAT Directive (which, since 1 January 2007, is officially named the Council Directive 2006/112/EC on the common system of Value Added Tax).

Learn more about VAT in France in our comprehensive guide.

VAT guide Denmark

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Scope of Taxation

VAT applies to all transactions unless either outside of the scope of the Danish VAT Act or specifically exempted. Taxable transactions fall under two main categories: “supplies” and “other,” i.e., situations which economically are not supplies, but are treated as such for tax neutrality reasons (also referred to as “deemed supplies”).

 

The most common cases with Danish VAT are:

  • The supply of goods or services made in Denmark by a taxable person.
  • The Intra-Community acquisition of goods from another EU Member State by a taxable person.
  • Reverse-charge services received by a taxable person in Denmark.
  • The importation of goods from outside the EU, regardless of the status of the importer.

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Denmark –  General VAT information

National Legislation Danish Customs and Tax Administration (Skatteforvaltningen)
VAT in local language Merværdiafgiftsloven (Momsloven) or MOMS
VAT number format

 

DK + 8 digits
DK 12 34 56 78
VAT rates

 

Standard rate of 25%
Zero-rated (0%) and exempt
Frequency Monthly, Quarterly, Half-yearly
Thresholds
Registration
Established None
Non-established None
Intra-Community acquisitions DKK 13 million and above
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
Recovery of VAT by non-established Businesses Yes
Compliance Returns and Deadlines
VAT Return 1st day of the 3rd month after the end of the quarter or half-year in case of the VAT returns are submitted on quarterly or half-yearly basis or the 25th day of the month of the next month in case the VAT returns are submitted on a monthly basis.
European Sales Listing 25th day of the month following the end of the filing period
Intrastat There are two sets of deadlines for reporting to Intrastat – an earlier deadline for larger reporters (Group 1) and a later deadline for smaller reporters (Group 2).

 

Last Updated: 28/02/2022

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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