Danish VAT registration

In Denmark, the requirement to register for value-added tax (VAT) depends on whether the business is established in Denmark and the nature of the taxable activities carried out.

For Danish-established businesses, VAT registration is generally required once annual taxable turnover exceeds DKK 50,000 within a 12-month period. This is the statutory domestic threshold under the Danish VAT Act (Momsloven). Businesses below this threshold are not required to register for VAT unless they choose to register voluntarily or carry out activities that trigger mandatory registration.

There is no VAT registration threshold for nonresident businesses. Foreign businesses making taxable supplies in Denmark must generally register for VAT from the first taxable supply unless the reverse charge mechanism fully applies.

Danish businesses making cross-border B2C supplies of goods or services to customers in other EU member states must consider the EU-wide EUR 10,000 OSS threshold for total cross-border EU sales. Once this threshold is exceeded, VAT must be charged in the member state of consumption. The supplier may register locally in each member state or elect to use the EU One-Stop Shop (OSS) scheme.

Apart from the domestic DKK 50,000 threshold for Danish-established entities, there are no general simplification thresholds. VAT registration is typically mandatory once the relevant taxable activity is undertaken, particularly for nonresident or cross-border business models. 

Foreign businesses may need to register for Danish VAT if they engage in activities such as: 

• Importing goods into Denmark (imports trigger VAT at customs clearance)

• Selling goods or services in Denmark directly to Danish customers

• Making domestic B2B or B2C supplies within Denmark where the reverse charge does not apply 

• Providing electronically supplied services or digital products to Danish consumers where OSS is not used or local registration is chosen 

• Engaging in intra-EU supplies or acquisitions involving Denmark 

• Holding inventory in Denmark (for example, in a warehouse or fulfilment centre)
  

• Running ecommerce operations delivering taxable goods into Denmark 

Registration may also be required where a business makes zero-rated intra-EU supplies but also carries out taxable domestic activities. 

To register for VAT in Denmark, applicants (resident or nonresident) typically need to provide:

• A completed VAT registration application submitted to the Danish Tax Agency (Skattestyrelsen) 

• Legal entity details: company name, legal form, country of incorporation, registered address, directors or managers

• Description of business activities and expected Danish taxable turnover

• Details of taxable supplies to be made in Denmark

• Power of attorney for a fiscal representative, where required (generally mandatory for many non-EU businesses)

• Banking and contact details for VAT correspondence

• Supporting documentation demonstrating the nature of Danish activities (especially for nonresident applicants)

Applications are submitted to the Danish Tax Agency, typically via its online system. VAT registration should generally be completed before taxable supplies begin, as late registration may result in penalties or backdated VAT assessments.

Once approved, the Danish Tax Agency issues a Danish VAT number. Registration timelines may vary depending on the completeness and complexity of the application.

• Structure: DK + 8 digits (for example, DK12345678) 

• The DK prefix is used for EU VAT identification and verification purposes, including validation through the VAT Information Exchange System (VIES).