Denmark is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code DK
EU Member State Yes
Local name Merværdiafgift (Moms)
VAT number format DK 12345678
VAT Rates  
Standard VAT Rate 25%
Reduced VAT Rate n.a.
Special Reduced VAT Rate n.a.
VAT Compliance  
Standard VAT Return filing period Monthly, calendar quarter or half year
(6 months)
Standard VAT Return filing deadline 25th day of the month following the filing period
or last day of second month following filing period

VAT Representation required for non-resident

Yes, mandatory for non-EU businesses, except Norway, Iceland, Greenland and Faroe Islands
Record retention period 5 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a. *
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies
of specific goods (e.g. scrap, waste materials,
Postponed Accounting on Import Yes
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Yes (no reciprocity)
Link to VAT Law  HERE
Remarks * There are real-time reporting requirements for
'cash transactions'

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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