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VAT Registration Guide

VAT Registration in Denmark

Everything you need to know about Denmark VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

25%
Standard VAT Rate
2–4 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
DKK
Currency

Denmark VAT Overview

Denmark administers VAT through the Skattestyrelsen (SKAT). The standard rate is 25%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Denmark. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Denmark warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Denmark customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Denmark

Not required for EU companies. Non-EU companies should consider a fiscal representative.

Filing Requirements

Filing Frequency
→Quarterly (most businesses)
→Monthly (large taxpayers)
→Semi-annual (very small)
Intrastat Thresholds
Arrivals€11,900,000
Dispatches€11,900,000
VAT Number Format
DK + 8 digits (e.g. DK12345678)

Key Rules in Denmark

•No reduced rates — single 25% rate
•DKK currency — FX considerations
•High Intrastat thresholds
•E-invoicing mandatory for public sector since 2005 — now expanding
•Nemhandel digital invoice standard

Penalties for Non-Compliance

Late Filing
DKK 800 per return
Late Payment
Interest + surcharge

FAQ — Denmark VAT

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