Denmark Tax Guide

Overview

Tax name: Value Added Tax (VAT) / Moms

Tax authority: Skattestyrelsen

VAT Filing frequency: Monthly, Quarterly, or Half-yearly (determined upon registration and reassessed annually)

Registration

Required documents:

• Certificate of Incorporation showing legal representative details (with translation if not in English, German or Danish)

• VAT Certificate from home country (with translation if not in English, German or Danish)

• Legal representative ID copy

• Company extract for shareholders (if shareholder is a company)

Expected timeline: 4-6 weeks

Registration thresholds:

• Danish companies: DKK 50,000 annual turnover (assumption - specific threshold not found in documents)

• Foreign EU-established companies: No threshold (immediate registration required)

• B2C distance sales from EU: EUR 10,000 EU-wide threshold

• Non-EU established companies: No threshold (immediate registration required)

Transfer of Service

Required documents:

• Client's e-filing codes (TastSelv) or Online Delegation completion

Additional documents for Non-EU established clients (for fiscal representative due diligence check):

• Copy of the articles of association

• Information on the real and beneficial owners of the company

• Copies of 2 identification papers (e.g. passport, driver's license) of the beneficial owners

Expected timeline: 2-3 weeks

Online Credentials needed: Yes, for TastSelv portal (e-filing system)

Special considerations:

• For Non-EU companies, fiscal representation is mandatory (except for UK companies unless performing import/export)

• Bank guarantee or bank deposit is required for Non-EU fiscal representation (calculated as estimated maximum of one month of VAT or customs amount)

• UK companies post-Brexit do not need fiscal representative unless performing import/export

Filing Information

Filing deadline:

• Monthly: 25th of the following month (exception: June return due August 17th)

• Quarterly/Half-yearly: 1st of the third following month

Payment deadline: Same as filing deadline

Late filing penalties: DKK 800 + DKK 65 reminder fee

Accepted payment methods:

• Online banking (local Danish account)

• Bank transfer (foreign accounts)

• Direct debit via skat.dk

Special payment note: Payments should not be made more than 5 days before deadline or they may be automatically refunded!

Additional Requirements

Intrastat reporting:

Yes - Monthly (10th working day of following month)

• Arrivals threshold: DKK 41 million

• Dispatches threshold: DKK 16.5 million

Fiscal representation:

• Required for Non-EU companies

• Not required for EU companies

• Not required for UK companies (post-Brexit) unless performing import/export

Useful Resources

Authority website: https://skat.dk/en-us/businesses/vat/vat-returns-and-deadlines

Relevant legislation: Bekendtgørelse af lov om merværdiafgift (momsloven) - Momsloven