Denmark VAT guide
Value Added Tax (VAT) or Merværdiafgift (MOMS) in Danish was introduced in Denmark in 1967. The Danish Tax Authority is called Skattestyrelsen or SKAT.
Recent updates
- 2024–2026: Phased implementation of digital bookkeeping and eInvoicing obligations, including SAF-T compliance.
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What is the VAT (MOMS) rate in Denmark?
25%
Standard rate: 25%
Reduced rates: There is no reduced VAT rate in place.
Zero rate
The 0% rate is applied to exports or intra-community supplies.
Exempt categories: Activities in public interest, such as heath, education and other listed activities such as finance and insurance.
VAT registration in Denmark
Businesses must register for VAT once their sales of VAT-liable goods and services exceed DKK 50,000 within a calendar year.
Non-established businesses in Denmark:
Non-established businesses from other EU Member States are required to register for VAT in Denmark once they exceed the applicable registration thresholds and complete the necessary notification formalities:
- EU-wide threshold: €100,000
- Denmark country threshold: DKK 50,000
For distance sales, non-established EU businesses are not required to register if their total sales to Denmark remain below DKK 75,000 (approximately €10,000).
Non-EU businesses must register for VAT in Denmark when making taxable supplies, regardless of any threshold. However, they may choose to use one of the One Stop Shop (OSS) schemes, if applicable to their specific supplies or supply chain.
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eInvoicing requirements
All VAT-registered businesses, including non-established entities, must be able to issue eInvoices and submit SAF-T reports. From January 2026, this requirement applies to businesses with an annual turnover of DKK 300,000 (approx €40,000).
VAT return filing and deadlines
VAT returns in Denmark can be filed quarterly, monthly, or semi-annually, depending on business size and circumstances. Extended summer deadline applies to June monthly returns.
Monthly returns
- VAT-taxable turnover over DKK 50 million per year, or
- Taxpayers who have requested monthly filing
- Due by the 25th of the following month
Quarterly returns
- Newly started businesses, or
- Taxpayers who have requested quarterly filing
- VAT-taxable turnover between DKK 5–50 million per year
- Due by the 1st day of the third month following the reporting period
Semi-annual returns
- VAT-taxable turnover under DKK 5 million per year, and
- Taxpayer has consistently reported and paid on time
- Due by the 1st day of the third month following the reporting period
VAT penalties
A penalty of DKK 1,400 per period applies if a VAT return is submitted late. Interest accrues on the outstanding amount until the penalty is paid.
Fiscal representative
Non-EU businesses must appoint a local Fiscal Representative, unless they are established in Faroe Islands, Greenland, Aland Islands, Norway, Iceland or United Kingdom.
VIES Declarations
VIES (VAT Information Exchange System) filing frequency is monthly and VIES must be submitted by the 25th calendar day after the end of the respective month.
Intrastat
Registration and submission
Businesses must submit Intrastat reports when movements of goods within the EU exceed specified thresholds.
Intrastat Arrivals
- Simplified & Detailed Reporting: DKK 41,000,000
Intrastat Dispatches
- Simplified Reporting: Between DKK 11,300,000 and DKK 16,500,000
- Detailed Reporting: Over DKK 16,500,000
If the supplier has applied for the IOSS scheme, monthly return has to be submitted and payment should be carried out with the corresponding EU member states. If the supplier does not apply for the IOSS scheme, then the VAT must be paid by the buyer
Intrastat
Deadlines and frequency
Statistics Denmark sets two reporting deadlines:
- Group 1 (larger reporters): earlier deadline
- Group 2 (smaller reporters): later deadline
Companies are automatically reclassified each February based on the previous year’s trade levels. Group changes cannot be requested manually.
2025 Group Thresholds
Group 2: Annual imports < DKK 41 million and exports between DKK 11.3 million and DKK 16.5 million
Group 1: Annual imports > DKK 41 million and/or exports > DKK 16.5 million
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