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Danish VAT Compliance – Rates & Registration

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

*Thresholds apply for sales up to 1st July 2021 only, after which the EU rules were updated: For non-EU sellers, there is no revenue threshold and registration will be required in all member states where sales are made. For EU-based sellers, a threshold of €10,000 per annum applies – but this threshold refers to all EU sales, so if your sales revenue across the whole EU is greater than €10,000 – you will need to register in every EU state where you deliver goods. Read more about registrations options and the OSS here.

VAT Rates VAT Number Format Distance Selling Threshold* Intrastat Threshold
25% (Standard) DK12345678 DKK 280,000 DKK 6,700,000 (Arrivals)
N/A (Reduced) DKK 5,000,000 (Dispatches)
VAT return periods

Biannual, quarterly or monthly depending on turnover

Annual returns


EC Sales Lists frequency


EC purchase lists


Other reporting requirements


Extended reverse charge

In addition to supplies that fall under the general reverse charge certain other services provided by a non-established supplier to a customer registered for VAT in Denmark are subject to the reverse charge. Please contact us if you would like details of how the extended reverse charge applies in Denmark.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Denmark.

Contact us for a complimentary consultation.

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