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Denmark has a single Standard Rate of VAT at 25% and does not have reduced VAT rates.  

 

There are three categories:

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  1. Standard Rate (25%): This applies to most goods and services.

  2. Zero-Rated: Certain supplies, such as exports and specific international services, fall under this category.

  3. Exempt: Some services, like health care, teaching, and real property, are exempt from VAT.

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  • Self-employed business owners must register for VAT.

  • Register for VAT at indberet.virk.dk.

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Voluntary Registration

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  • If self employed and sales subject to VAT are less than DKK 50 000 over a 12 month period, registration is voluntary. (Up to trader if they want to register.

  • Once registered, VAT must be paid on sales subject to VAT regardless if they are below DKK 50 000 over a 12 month period.

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Mandatory Registration

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  • VAT registration is mandatory a business’s sales that are subject to VAT exceeds DKK 50,000 over a 12-month period.

  • VAT registration is also mandatory if a business knows that its sales will exceed DKK 50 000 over a 12 month period.

  • You must register no later than 8 days before you start your business.

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Special Registration

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Some business will require a special registration in addition to the ordinary VAT registration if:

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  • The business imports goods from countries outside the EU. In that case, you must register as an importer at indberet.virk.dk.

  • The business rents out commercial property and charges VAT on the rent. In that case you must complete form no. 31.001. 

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Exempt Services

If you sell certain services, you are exempt from VAT. As a general rule, you pay payroll tax instead of VAT. Services that are exempt from VAT include certain types of healthcare treatment services or teaching services.

You can have both sales that are subject to VAT and sales that are exempt from VAT, for example if you sell goods such as lotions and provide VAT-exempt healthcare treatment services.

You only have to pay VAT on the sales subject to VAT.

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Note Source of Information (Danish Tax Authority)  VAT Skat.dk

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