Whether you’re a European or non-European company, establishing certain activities in Denmark may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Denmark.
If you deal with companies in Denmark, you may be able to claim a VAT refund. Danish
Here you can find the specifics of VAT regulations in Denmark, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
Basic information | |
|---|---|
| EU membership | 1973 |
| ISO code | DK |
| VAT introduced in Denmark | 1967 |
| Nom de la TVA in Denmark | Merværdiafgiftsloven- (Momsloven) |
| VAT ID format in Denmark | DK99 99 99 99 |
| Territories with special status in Denmark | Faroe Islands, Greenland |
VAT rates in Denmark | |
| Standard VAT rate | 25 % |
| Reduced VAT rate (1) | n/a |
| Reduced VAT rate (2) | n/a |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Denmark | |
|---|---|
| Intrastat threshold at introduction | 13 000 000 DKK (+/- 1 746 420 €) |
| Intrastat threshold on dispatch | 10 000 000 DKK (+/- 1 343 400 €) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Denmark |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly, quarterly |
| VAT returns | monthly |
|---|---|
| Reporting currency | DKK |
VAT-related penalties in Denmark | |
| Failure to file a VAT return | A fine of 800 DKK (about 107 euros) per declaration |
| Late payment of VAT | 0.7% per month of delay. The penalty is calculated on a daily basis (pro rata temporis). A penalty of 65 DKK (about 9 euros) per reminder from the administration. |
| Failure to report ESL/DEB | A fine of 65 DKK (approx. 8 euros) per ESL declaration |
Useful links on VAT in Denmark | |
| Tax Administration in Denmark | Tax authorities |
| Ministry of Finance in Denmark | Ministry of Finance |
| Check a VAT number in Denmark | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Les taux de TVA actuellement en vigueur in Denmark sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Denmark:
To check if your activities involve VAT obligations in Denmark, use our VAT simulator or contact us.
In Denmark , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
You may need a VAT number in Denmark to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Denmark, use our VAT simulator or contact us.
VAT Danish is named Merværdiafgiftsloven- (Momsloven)and the VAT numbers in Denmark have the following structure: DK99 99 99 99.
The administrations in charge of in Denmark VAT are the following: Tax authorities, Ministry of Finance.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Denmarkyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Denmark must complete and submit VAT returns in Denmark detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly.
Failure to comply with the deadlines imposed by the Danish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Denmark:
In addition to VAT returns, companies may be required to provide the Danish authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Denmark can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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