Standard

25%

Other

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.

Registration:

Businesses established in Denmark

DKK50,000 a year

Businesses established elsewhere

None

Distance selling

DKK280,000

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: