Danish

VAT - Rates & Registration

Note: In
Denmark
VAT is the same as Sales Tax

If a company not established in Denmark is providing ‘taxable supplies’ of goods or services in Denmark, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Denmark assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Denmark. Some of the most common examples are:

  • Importing goods into Denmark from outside the European Union
  • Buying and selling goods in Denmark
  • Selling goods from Denmark which are delivered to customers outside of Denmark (business or private customers)
  • Acquiring goods in Denmark from another EU country (Intra-community acquisitions)
  • Holding inventory in Denmark for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Denmark where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Denmark, you should contact us immediately for a complimentary consultation.

Danish

VAT Rates, Formats & Thresholds

VAT Rates

25%

(Standard)

N/A

(Reduced)

VAT Number Format

DK12345678

Distance Selling Threshold

DKK 280,000

Intrastat Threshold

DKK6,000,000

(Arrivals)

DKK4,700,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

25%

(Standard)

N/A

(Reduced)

DK12345678

DKK 280,000

DKK6,000,000

(Arrivals)

DKK4,700,000

(Dispatches)

Additional Denmark VAT Information