Denmark VAT profile
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Denmark VAT Profile
| Standard VAT Rate | 25% |
| Reduced VAT Rate | 0% |
| EU VAT Number | DK99 99 99 99 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Approx. DKK 74,500) (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - DKK 50,000 (Approx. EUR 6,700) Non EU Businesses - No threshold Intra- Community Acquisition - DKK 80,000 (Approx. EUR 10,500) |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example UK and Norway |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency: -Monthly: If the VAT taxable revenue is more than DKK 50 million a year - Quarterly: This is a standard filing frequency for newly registered businesses and businesses with VAT taxable revenue between 5-50 million a year - Half-yearly: If the VAT taxable revenue is less than DKK 5 million a year and taxpayer have done their reporting and paid on time Filing and Payment Deadline: - Monthly filing: 25th of the month following the reference period. - Quarterly and Half-yearly filing: 1st of the 3rd month following the reporting period |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: DKK 42,000,000 Dispatches: DKK 11,800,000 Filing Frequency Monthly Filing Deadline 10th workings day of the month following the reporting period (A different deadline applies to smaller reporters) |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency - Quarterly: Upon written request to the VAT Authorities Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Denmark
Latest tax technology news and blog posts
Denmark – VAT cut on Food
 The Danish government announced a political agreement to explore two primary models for reducing food prices, specifically targeting a 2028 implementation. Proposed VAT Models The government has earmarked DKK […]
Denmark cancels OIOUBL 3.0
In January, the Danish Business Authority (Erhvervsstyrelsen) officially announced the cancellation of OIOUBL 3.0, a move that signals a major turn in the nation’s digital roadmap. This decision follows significant […]
Increase in the Intrastat thresholds in Denmark
Denmark has updated its Intrastat reporting thresholds for businesses engaged in the trade of goods within the EU. These thresholds determine whether a company must submit monthly […]