2024 Guide – VAT in Denmark

Appoint a fiscal representative in Denmarkand make sure to be 100% VAT compliant

VAT in Denmark

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 Danish VAT refund.

In this VAT guide, we have brought together the specific features of the Danish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information

EU membership 1973
ISO code DK
VAT introduced in Denmark 1967
VAT name 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 22,000,000 DKK (+/- €2,949,760)
Intrastat threshold on dispatch 11,000,000 DKK (+/- €1,474,770)
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
Need VAT assistance in Denmark? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Denmark subject to Danish VAT, may be required to appoint a tax representative. Established in Denmark, the fiscal representative will fulfill the company’s VAT obligations to the Danish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Denmark to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Denmark.
Intra-Community and Danish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Denmark, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Denmark, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Denmark? Contact us now.

Denmark has been a member of the European Union since 1973 and of the Schengen Area, but not of the Eurozone.

Denmark has one of the world’s most service-oriented economies, with agriculture accounting for only 2% of GDP. Due to the small size of its domestic market, the Danish economy is highly dependent on foreign trade. Denmark exports a lot of its products thanks to specialised industry, eco-technologies, design and electronics. Its maritime and river transport is among the most powerful in the world.

Denmark was one of the pioneers of VAT, introducing it as early as 1967. The current Danish VAT Act (Momsloven) entered into force on 1st July 1994.
Anyone who supplies goods, undertakes Intra-Community acquisitions or services or other activities subject to VAT obligations in Denmark must register for VAT. When undertaking these activities it is essential you use a fiscal representative in Denmark.

The VAT rates currently in force in Denmark are as follows:

  • 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

Need a tax representative in Denmark? Contact us now.

Do you need a VAT fiscal representative in Denmark? Certain operations may require VAT registration and the filing of VAT returns in Denmark:

To check whether your activities give rise to VAT obligations in Denmark, use our VAT simulator .

Need a VAT tax representative in Denmark? Contact us now.

When do e-sellers need to register for a VAT number in Denmark?

In Denmark , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Denmark via the One Stop Shop.
  • or when they hold a stock of goods in Denmark and must report the stock supply transactions.

What are the VAT obligations for e-traders in Denmark ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Denmark: standard rate (25 %), reduced rates 1 and 2 (n/a and n/a).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Denmark.

Find out more:

Need a VAT tax representative in Denmark? Contact us now.

Why identify yourself to VAT in Denmark?

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.

Danish VAT is named Merværdiafgiftsloven- (Momsloven)and the VAT numbers in Denmark have the following structure: DK99 99 99 99.

How do I get a VAT number in Denmark?

The administrations in charge of VAT in Denmark are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Denmark, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Denmark, use our VAT simulator or contact us.

Companies with a VAT number in Denmarkmust complete and file dVAT decl arations in Denmark detailing all taxable income (sales) and expenses (costs), at regular intervals: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:

  • Penalties for failure to file a VAT return in Denmark: A fine of 800 DKK (about 107 euros) per declaration
  • Penalties for late payment of VAT in Denmark: 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.

Need VAT assistance in Denmark? Contact us now.

In addition to VAT returns, companies may be required to provide the Danish authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Danish authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in Denmark (22,000,000 DKK (+/- €2,949,760) excl.VAT per annum)
    – Intrastat threshold on dispatch in Denmark (11,000,000 DKK (+/- €1,474,770) excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Danish authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Denmark are for tax purposes.
    Failure to comply with the deadlines imposed by the Danish authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Denmark can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Denmark, or is obliged to register for VAT in Denmark. In this case, it must apply for a VAT refund via the periodic VAT return filed in Denmark, according to a periodicity: monthly.
  • The company is established within the European Union, is not registered for VAT in Denmark and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Denmark. In this case, they must use the services of a fiscal representative to carry out what is required by the Danish authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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