Danish VAT Registrations and Returns
In Denmark, VAT numbers always begin with the 'DK' prefix followed by eight digits. Denmark has maintained its VAT structure since 1967. Everything you need to stay compliant.
Denmark VAT news
Denmark VAT reference
Denmark VAT rates 2026
| Standard rate | 25.0% |
| Reduced rates | — |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Denmark?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 25.0% | Annex III §1 |
| Books (print) | 25.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 25.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | Zero | Annex III §6 |
| Prescription medicines | 25.0% | Annex III §3 |
| Passenger transport | 25.0% | Annex III §5 |
| Hotel accommodation | 25.0% | Annex III §12 |
| Restaurant meals | 25.0% | Annex III §12a |
| Non-alcoholic drinks | 25.0% | Annex III §1 |
| Cinema admission | 25.0% | Annex III §7 |
When must I register for VAT in Denmark?
VAT filing in Denmark
- Default frequency Quarterly by default. Monthly required if annual turnover > DKK 50M (~€4.5M); semi-annually below DKK 5M.
- Monthly deadline 25th day of the month following the period (turnover > DKK 50M)
- Quarterly deadline 1st day of the 3rd month following the quarter
- EC Sales List Monthly when intra-EU supplies are made
- Annual return Not required
Denmark digital reporting roadmap
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B2G mandatory e-invoicing (NemHandel) in force since 2005-02-01All public-sector invoices must be sent electronically via NemHandel/PEPPOL.
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Digital bookkeeping requirement in force since 2024-01-01Phased rollout requiring digital bookkeeping software registered with the Danish Business Authority.
OSS in Denmark
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Skattestyrelsen before relying on these details.
Is VAT registration required in Denmark?
Whether you need VAT registration in Denmark depends on your business's location, the type of goods or services you sell, and where your customers are based.
What non-resident sellers actually need to know
Per Skattestyrelsen (the Danish Tax Agency), Denmark applies no minimum turnover threshold to a foreign business with no fixed establishment — registration is required before your first taxable Danish transaction.
No threshold for non-resident businesses
Denmark's domestic DKK 50,000 small-business threshold does not apply to foreign businesses with no establishment in Denmark. You must register before your very first taxable Danish transaction, not retrospectively.
Registration via Virk
Non-resident EU businesses can register directly online through Virk.dk, the “Business in Denmark” portal run by Skattestyrelsen — no paper forms required for most EU applicants.
Non-EU businesses need a fiscal representative
Most non-EU businesses must appoint a Denmark-based fiscal representative (typically a Danish tax consultancy), who co-signs the registration and is jointly and severally liable for the company's Danish VAT obligations.
New: 2026 digital bookkeeping rule
From 1 January 2026, non-resident VAT-registered businesses with turnover over DKK 300,000 (about EUR 40,000) for two consecutive years must comply with Denmark's digital bookkeeping requirements — a new, currently-in-effect compliance obligation worth flagging early.
Source: Skattestyrelsen (Danish Tax Agency), guidance on VAT registration for foreign businesses and the 2026 digital bookkeeping requirements.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Denmark depend on whether your goods are held in Denmark and whether you sell to Danish consumers or businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Denmark, you must register for VAT there. When selling goods stored in another country to customers in Denmark, you have two pathways to compliance.
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Importing goods to Denmark
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Denmark customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales in Denmark. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Denmark while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Denmark
In Denmark, digital services — eBooks, streaming, online courses, and downloadable software — are subject to Danish VAT. Non-EU sellers can register in Denmark or use the OSS scheme to cover all EU digital service sales.
To sell digital services to Denmark customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Denmark, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Denmark
Holding inventory in Denmark creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Denmark, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Danish businesses
When selling B2B in Denmark, your VAT-registered Danish customer can self-assess via reverse charge. You may still need to register if you hold stock in Denmark at the time of sale.
Based outside the EU, selling B2B
If your Denmark customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Denmark invoicing and reporting requirements.
2026 Denmark VAT Rates by Product Category
Official VAT rates in Denmark verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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