Ecommerce VAT Denmark
Denmark VAT News
Denmark Introduces New Reporting Requirements for Digital Platforms
Danish tax authorities have introduced new reporting requirements for digital platforms operating in Denmark, aligned with the EU DAC7 directive on platform economy reporting.
SKAT Updates Guidelines for Cross-Border E-Commerce VAT
The Danish Tax Agency (SKAT) has updated its guidelines for VAT on cross-border e-commerce, clarifying obligations for non-resident sellers supplying goods and services to Danish consumers.
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 03 May 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 location, the type of goods or services you sell, and where your customers are based.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
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.
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:
Important: Storing goods in Denmark still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Denmark or a DAP shipment.
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 via the OSS scheme to cover all EU sales from one registration.
To sell digital services to Denmark customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
How Does VAT Support Benefit Ecommerce Brands Operating in Denmark?
Denmark’s VAT system provides essential support for ecommerce brands by simplifying compliance and fostering transparency. By utilizing tailored ecommerce tax solutions for businesses, companies can efficiently navigate tax obligations, ensuring they remain competitive and financially stable. This encourages growth and innovation in the dynamic Danish ecommerce landscape.
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. In addition, understanding ecommerce regulations for Denmark is essential for compliance and optimizing operational efficiencies. This includes familiarizing yourself with specific tax obligations and consumer rights unique to the Danish market. Staying informed on these regulations can help prevent costly penalties and enhance customer trust.
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, you must register for OSS with your home tax authority when selling to EU consumers.
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.
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.