Denmark — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Denmark's general VAT rate is 25%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Central Customs and Tax Administration (www.skat.dk) in Copenhagen.
Visitors to Denmark can qualify for a VAT refund on all purchases made for export - learn more about Denmark VAT refunds here.
Denmark exempts newspapers and journals from VAT
Denmark is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.
Denmark's consumption tax is called the Value-added tax (VAT), locally known as Merværdiafgiftsloven (Momsloven), which was introduced in July 1967.
Denmark VAT rates for 2023
- Zero-rated, exempt and exempt with credit
Denmark VAT number format
Businesses in Denmark that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Central Customs and Tax Administration, and will follow a certain format. The VAT number format is DK 12 34 56 78.
Denmark VAT return periods
Businesses in Denmark that are required to collect tax from consumers must file regular tax returns with the Central Customs and Tax Administration in Copenhagen. Denmark's VAT return periods are:
Monthly: Annual turnover more than DKK50 million
Quarterly: Annual turnover between DKK5 million and DKK50 million
Half-yearly: Annual turnover below DKK5 million
Denmark Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Denmark are required to start collecting and remitting tax.
- Businesses established in Denmark
- DKK50,000 a year
- Businesses established elsewhere
- Distance selling
- Intra-Community acquisitions
- DKK80,000 a year (for businesses exempted from VAT)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Denmark are required to collect taxes from the consumer.
Denmark VAT Refunds
Denmark has a VAT refund program that allows tourists and others to receive a refund of any Denmark VAT paid on goods purchased in Denmark that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €300.00 Euros (which would yield a VAT refund of about €75). SalesTaxHandbook has detailed information about Denmark's VAT refund program:Learn More About Denmark VAT Refunds
Denmark Tax Sources & Citations
- EN: Denmark Value Added Tax
- RU: НДС Дания
- CN: 丹麦 增值税
- Denmark Central Customs and Tax Administration (1)
- Ernst & Young global VAT tax study, Denmark (updated 2023)
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