2026 Denmark VAT Guide launched

Summary

Global VAT Compliance has released its 2026 Denmark VAT Guide, covering rates, registration, returns and recovery, invoicing, reverse charge, call-off stock, Intrastat/EC Sales List and B2C/e-commerce. It is a practical resource for domestic and cross-border compliance in Denmark for 2026. [globalvatc…liance.com]
Danish VAT (moms) has a 25% standard rate with no reduced rates, a DKK 50,000 threshold, and monthly/quarterly/half-yearly filing. Denmark’s e-invoicing infrastructure runs on NemHandel/Peppol; the Bookkeeping Act imposes phased B2B obligations from 1 January 2026 for larger and personally-owned businesses. [desucla.com], [invoicenavigator.eu]
The DBA has announced a voluntary campaign and default e-invoicing for entities using registered bookkeeping systems from 1 July 2026, a transition to Peppol PINT by mid-2029 phasing out OIOUBL, and a new SAF-T 2.0 obligation for full transaction files from 1 January 2027. [kpmg.com]

Article

Global VAT Compliance’s 2026 Denmark VAT Guide has landed at a pivotal moment for Danish indirect tax. Denmark maintains a single 25% VAT rate with no reduced rates, a DKK 50,000 registration threshold, and monthly, quarterly or half-yearly filing depending on turnover, with the Danish Tax Agency (Skattestyrelsen) as authority. [desucla.com]

The bigger story is the digital transformation wrapped around VAT. The Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of sending and receiving structured e-invoices via NemHandel, in either OIOUBL or Peppol BIS 3.0. The B2B obligation is being phased in from 1 January 2026 — starting with financial companies and personally-owned businesses whose turnover exceeded DKK 300,000 in both 2024 and 2025. NemHandel’s registry (NHR) doubles as a Peppol SMP, is integrated with the CVR business register, and is free to use. [invoicenavigator.eu]

Looking ahead, KPMG TaxNewsFlash reports the Danish Business Authority’s (DBA) 2026 agenda: a voluntary campaign to promote e-invoicing, with default e-invoicing for entities using registered bookkeeping systems expected from 1 July 2026 (auto-enrolment in NemHandel’s registry unless the taxpayer actively opts out); a transition to Peppol PINT during 2028, fully implemented by mid-2029, gradually phasing out OIOUBL; and a SAF-T 2.0 obligation from 1 January 2027, requiring companies to map their chart of accounts and VAT codes to a standardised chart and generate transaction-level SAF-T files. [kpmg.com]

For multinationals with Danish operations, the 2026 guide is a useful anchor, but should be read alongside NemHandel’s ongoing NHR-CORE and NHR API updates (see item 10) and the SAF-T 2.0 mapping project, which requires ERP and master-data changes well before 1 January 2027.

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