Key takeaways
- Denmark VAT rates: The standard VAT rate is 25%, with a 0% rate for specific goods and services such as newspapers and international transport.
- Registration threshold: Businesses must register once turnover exceeds DKK 50,000, while most non-EU companies are required to appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly, quarterly, or bi-annually, and late filings or payments can result in fees of DKK 1,400 per period plus interest.
Denmark VAT key facts (2026)
| Item | Denmark |
|---|---|
| Standard VAT rate | 25% |
| Reduced rates | None (0% on newspapers and journals) |
| Registration threshold (domestic businesses) | DKK 50,000 annual turnover |
| Registration threshold (non-resident businesses) | None – register from first taxable supply. €10,000 EU-wide distance-selling threshold for B2C sales (OSS available). |
| VAT return filing frequency | Half-yearly (< DKK 5m), quarterly (< DKK 50m) or monthly |
| E-invoicing status | B2G mandatory since 2005 (NemHandel/Peppol); bookkeeping systems must support e-invoices; no B2B mandate |
| Fiscal representative required for non-EU businesses? | In some cases – non-EU businesses, except those from Norway, Iceland, the UK and certain territories |
Register for VAT in Denmark with Taxually: CrossTax handles your Denmark VAT registration, returns and fiscal representation.
If you're expanding your business into Denmark, a country with a strong economy and a welcoming environment for ecommerce, it’s likely you’ll eventually have to register for VAT. For more information on the Danish VAT system and how it might affect your business, read our guide.
Updated October 2026: late-filing fee, Intrastat thresholds, exempt supplies and VAT representative exceptions corrected; added e-invoicing, non-resident registration and VAT refund sections.
What is the Danish VAT rate?
VAT (Value Added Tax) in Denmark is known as ‘Moms’. The standard VAT rate is 25%, but, unlike most other EU countries, Denmark has not implemented a reduced VAT rate, only a 0% rate. Some supplies, such as education and healthcare, are exempt from VAT, which means no VAT is charged and input VAT cannot be recovered.
| Type of VAT | VAT Rate | Applicable Goods/Services |
|---|---|---|
| Standard VAT | 25% | All other taxable goods and services. |
| Zero rate VAT | 0% | Includes newspapers and journals, and intra-community and international passenger transport. |
Registering for VAT in Denmark
Any business resident in Denmark with an annual turnover of more than DKK 50,000 must be registered for VAT.
If your annual cross-border sales to Denmark exceed €10,000, you’re required to register for VAT and submit regular VAT returns. This obligation also applies if you store products in Denmark or participate in programs like Fulfilled-by-Amazon (FBA) that involve Danish sales.
VAT registration in Denmark is handled by the Danish Business Authority (Erhvervsstyrelsen), usually online through Virk.dk. The Danish Tax Agency (Skattestyrelsen) collects VAT and handles returns. The registration process typically involves filling out an online form, printing and signing it, and sending it along with any requested documents to the provided address. In most cases, you can expect to receive your Danish VAT number within two weeks.
Fiscal representation in Denmark
If your business is located outside of the EU but sells goods or services in Denmark, you'll be required to appoint a fiscal representative, unless your business is established in Norway, Iceland, the Faroe Islands, Greenland, the Åland Islands, the Isle of Man or the UK. This representative will be responsible for managing your VAT affairs in Denmark and will share joint liability for Danish VAT matters.
Danish VAT return filing and penalties
VAT returns must be filed electronically via TastSelv Erhverv. How often a VAT-registered business is required to file a VAT return in Denmark will depend on the annual turnover of the business:
- Bi-annually if annual turnover is below DKK 5 million. The filing and payment deadline is the 1st of the third month following the end of the period.
- Quarterly if annual turnover is below DKK 50 million. The filing and payment deadline is the 1st of the third month following the end of the quarter.
- Monthly if annual turnover is above DKK 50 million. The filing and payment deadline is the 25th of the following month.
If you file late, the Danish Tax Agency makes a provisional assessment and charges a fee of DKK 1,400 for each period not reported on time. Interest is charged on unpaid VAT.
Danish Intrastat declarations
If your business moves goods across EU borders into or out of Denmark, you may be required to submit Intrastat declarations. Statistics Denmark sets a monthly deadline for each reporting group, usually around the 10th working day of the following month for larger traders and later for smaller ones. Failure to do so could result in fines. For 2026, the annual thresholds are DKK 42 million for arrivals and DKK 11.8 million for dispatches.
Reverse charge in Denmark
The reverse charge mechanism is applied to domestic supplies of goods made by businesses not established in Denmark to VAT-registered taxpayers within Denmark. This mechanism shifts the responsibility for reporting and paying VAT from the supplier to the recipient of the goods or services.
E-invoicing and digital reporting in Denmark
Denmark has required e-invoices for sales to public authorities since 2005. There is no general B2B e-invoicing mandate yet, but bookkeeping rules now require most businesses to use systems that can send and receive e-invoices.
- Sales to the public sector (B2G): Invoices to Danish public bodies must be sent electronically through NemHandel. Accepted formats include OIOUBL 2.1 and Peppol BIS Billing 3.0. Since 1 January 2024, the NemHandel and Peppol networks have equal legal status (overview of NemHandel rules).
- Digital bookkeeping: Under the Danish Bookkeeping Act, digital bookkeeping systems must support automatic sending and receiving of e-invoices. The duty was phased in from 2024. For financial years starting on or after 1 January 2026, it also covers businesses with net turnover above DKK 300,000 in two consecutive years (PwC Denmark).
- ViDA: Under the EU's VAT in the Digital Age package, e-invoicing and digital reporting for intra-EU B2B supplies become mandatory from 1 July 2030.
How do non-resident businesses register for VAT in Denmark?
Non-resident businesses must register before they make their first taxable supply in Denmark. The DKK 50,000 threshold applies only to Danish businesses.
- Check if you need a representative. Non-EU businesses need a Danish VAT representative, unless they are established in Norway, Iceland, the Faroe Islands, Greenland, the Åland Islands, the Isle of Man or the UK.
- Prepare your documents. These usually include a trade register extract, articles of association, your home VAT certificate and ID for the legal representative.
- Submit the registration. The Danish Business Authority (Erhvervsstyrelsen) registers businesses for VAT, mostly online through Virk.dk (Danish Tax Agency guidance).
- Start filing. New businesses are normally placed on quarterly VAT returns, filed through TastSelv Erhverv.
VAT refunds for foreign businesses in Denmark
Businesses not registered for VAT in Denmark can reclaim Danish VAT on business costs. The process depends on where the business is established.
- EU businesses claim through the online portal of their own tax authority, under the EU refund rules. The deadline is 30 September of the year after the purchase.
- Non-EU businesses use form 31.004. The deadline is also 30 September of the year after the purchase. First-time applicants must include a certificate from their home tax authority showing they run a business (Danish Tax Agency). Minimum claim amounts apply.
Frequently asked questions
What is the VAT rate in Denmark?
Denmark’s standard VAT rate is 25%, one of the highest in the EU. There is no reduced rate, but a 0% rate applies to newspapers, journals, and intra-community or international transport. Some supplies, such as education and healthcare, are exempt, so no VAT is charged and input VAT cannot be recovered.
When do I need to register for VAT in Denmark?
Resident businesses must register when annual turnover exceeds DKK 50,000. The EU-wide distance selling threshold of €10,000 also applies. You must register if you store goods in Denmark or use Amazon FBA.
How do I register for VAT in Denmark?
Registration is handled by the Danish Business Authority (Erhvervsstyrelsen), usually online through Virk.dk. The Danish Tax Agency (Skattestyrelsen) collects VAT and handles returns. You’ll typically receive your Danish VAT number within two weeks.
Do foreign businesses need a fiscal representative in Denmark?
Yes, in most cases. Non-EU companies selling in Denmark must appoint a fiscal representative, who shares joint liability for VAT compliance and payments, unless they are established in Norway, Iceland, the Faroe Islands, Greenland, the Åland Islands, the Isle of Man or the UK.
How often must VAT returns be filed in Denmark?
- Bi-annually – turnover below DKK 5 million
- Quarterly – turnover below DKK 50 million
- Monthly – turnover above DKK 50 million
Returns must be filed electronically via TastSelv Erhverv. Deadlines are the 1st of the third month after the reporting period (for bi-annual/quarterly) and the 25th of the following month (for monthly).
Are Intrastat declarations required in Denmark?
Yes. For 2026, Intrastat declarations are mandatory if trade exceeds DKK 42 million (arrivals) or DKK 11.8 million (dispatches). Statistics Denmark sets a monthly deadline for each reporting group, usually around the 10th working day of the following month for larger traders and later for smaller ones.
