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Who may be required to register VAT?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

  • purchase and sell goods in Denmark,
  • purchase and sell goods to other Member States of the European Union (so-called intra-Community transactions),
  • import goods into Denmark,
  • store goods in Denmark for resale,
  • sell from within Denmark directly to individuals from other EU countries,
  • organize live events, exhibitions, conferences, etc. in Denmark,
  • conduct distance sales to Denmark above a limit of EUR 10,000 per annum,
  • are not subject to VAT but purchase services subject to the reverse charge procedure.

Failure to register for VAT by the deadline will result in a late penalty and interest charged by the tax office from the date of compulsory registration.

The appointment of a tax representative is mandatory for the registration of non-EU entrepreneurs.

In order to register for VAT, a dedicated registration form must be submitted electronically to the tax office and:

  • confirmation of VAT registration in the country of origin,
  • extract from the national commercial register,
  • the memorandum or articles of association.

VAT returns are submitted electronically for the monthly, quarterly or half-yearly accounting period. The frequency of filing depends on the value of annual sales subject to VAT.

For turnover above DKK 50,000,000, monthly declarations must be submitted by the 25th of the following month. Quarterly declarations apply for sales between DKK 5,000,000 and DKK 50,000,000 and the deadline for submission is the first day of the third month after the end of the reporting period. The same deadline applies to half-yearly declarations, which apply with a turnover value of less than DKK 5,000,000. Annual declarations are not required.

VAT deductions are not available for, inter alia, the purchase and use of passenger cars for the transport of up to nine persons, entertainment costs, hotel stays and restaurant services above a limit of 25% of the input VAT.

Foreign entities doing business in Denmark must also comply with rules on, inter alia, invoicing and archiving of invoices and records.

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