Your professional business partner in Denmark

TIMEVAT helps foreign companies in most industries with registration, reporting and compliance in the Denmark. We are your VAT experts and consultants towards the Danish authorities.

If a company not established in Denmark is providing ‘taxable supplies’ of goods or services in Denmark, it may have to obtain a non-resident Denmark export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Denmark export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Denmark assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Denmark. Some of the most common examples are:

  • Importing goods into Denmark from outside the European Union
  • Buying and selling goods in Denmark (excluding domestic reverse charge)
  • Selling goods from Denmark which are delivered to customers outside of Denmark (business or private customers)
  • Acquiring goods in Denmark from another EU country (Intra-community acquisitions)
  • Holding inventory in Denmark for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds

If you already do business or plan to do business in Denmark, you should contact TIMEVAT immediately. We speak the language, have easy access to the Danish authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT RatesVAT DesignationVAT Number FormatDistance Selling ThresholdIntrastat Threshold
25%(Standard)MomsDK12345678DKK 280,000DKK 22,000,000(Arrivals)
N/A(Reduced)DKK 11,000,000(Dispatches)

VAT return periods
Monthly or quarterly

Annual returns

EC Sales Lists frequency

EC purchase lists

Other reporting requirements

Reverse charge
In addition to supplies that fall under the general reverse charge certain other services provided by a non-established supplier to a customer registered for VAT in Denmark are subject to the reverse charge and the customer. Please contact us if you would like details of how the extended reverse charge applies in Denmark.

Fiscal repræsentation
A business established in a country outside the EU must appoint a tax representative to register for VAT in Denmark.