Danish VAT- Moms

Should you register for Danish VAT

The Danish authorities may require non-resident companies to register for local VAT if they are providing goods or services locally.  The situations were this is required are similar in most EU countries, although there are important variations.

VAT-moms- btw- omzetbelasting_ contact marco@vatpointeurope.eu

The main Danish VAT registration scenarios are:

  • Importing goods into the European Union via Denmark
  • Trading (buying and selling) goods in Denmark
  • Use of consignment stock warehouse facilities for sales of stored goods to local customers
  • Intracommunity sales (dispatched) or purchases (acquisitions) of goods from another EU country
  • Online (distance) sales to consumers from another country
  • Running live conferences or events with paid admission on the door
  • If a company is otherwise a non-VAT trader, but is receiving services in Denmark under the reverse charge rule.
  • The self supply of goods

Danish VAT rates

Since 1992, the standard VAT rate in Denmark is 25%. There are no reduced VAT rates in place and the only two rates of VAT are 25% and 0%. There are also exempt supplies.

Danish VAT returns

Companies with a Danish VAT number must submit periodic VAT returns detailing all taxable sales and purchases. Returns are submitted monthly, quarterly or bi-yearly, with the filing periodicity depending on the annual revenue.  The deadlines for VAT returns also vary depending on the filing periodicity. Returns must be filed electronically through the TastSelv Erhverv system (e-tax for businesses).

Tax on profit when you do business in Danmark

Besides a few more obvious reasons, building, construction, assembly or installation work, or a supervision company in company in connection with these works over a certain period of time. The time period depends on the individual agreements between Denmark and your country. Normally the time period is between 6 to 12 months. If your business activities in Denmark exceeds this time period, your company will be regarded as established permanently in Denmark.

Where can I get more information

If you do need to VAT register contact VAT Point Europe and we guide you further to be VAT compliant in Danmark.

On this page we will ad further information about VAT in Danmark in the near future