Register for VAT in Denmark

Are you supplying, or looking to supply goods to Denmark? If your business was not established in the country, you will likely be affected by the EU VAT (Value Added Tax) directive. Whether you are inside or outside the EU, you are likely to have to register for non-resident VAT.

Do I need to register for VAT in Denmark?

The circumstances in which you will have to register for Danish VAT include:

  • Buying and selling goods or services in Denmark
  • Selling and shipping goods contained in Denmark to buyers outside of Denmark
  • Importing goods to Denmark from inside the EU
  • Storing goods or other physical property in Denmark
  • Selling online goods or services to buyers in Denmark*
  • Holding events in Denmark with paid admission

* when exceeding Distance Selling thresholds

If your business is currently or potentially affected by any of these factors, you are legally required to appoint a tax representative to register for VAT on your behalf. Contact us for a free consultation on your business’s unique VAT requirements.

What are the VAT rates in Denmark?

The standard rate of VAT in Denmark is 25%. A tax exemption applies to certain products based on specific criteria.

What are the VAT return periods in Denmark?

VAT returns must be submitted biannually, quarterly or monthly, depending on your company’s turnover. Contact us for the latest submission dates for Danish VAT returns.

Denmark does not require that you submit an annual summarising return.

What is the Distance Selling threshold in Denmark?

The distance selling threshold, which determines whether you need to pay VAT for sales to Danish customers, is DKK 280,000.

What is the Intrastat threshold in Denmark?

The Intrastat threshold, which affects the movement of goods between Denmark and another EU state, is DKK 6,000,000 for arrivals and DKK 4,500,000 for dispatches.

What if I sell goods on Amazon?

Many online sellers who are trading via Amazon make use of their Fulilment By Amazon (FBA) service. In order to trade faster and easier across Europe, companies use Amazon to store, pick, pack and deliver your products to the buyer’s local address.

Even though you may think that you’re making sales from you’re home country, Amazon holds the goods locally and the product would therefore be considered as a local sale, and subsequently liable for VAT.

VAT is the responsibility of the seller, not Amazon, and you can face heavy fines for not registering and/or paying VAT.