VAT in Denmark 2026
VAT in Denmark, or moms, seems straightforward, with a standard rate of 25%. However, for a foreign company, what's more important is whether the transaction requires Danish VAT registration, whether reverse charge works, and how to file returns.
If you're a business owner, accountant, or salesperson planning to sell in Denmark, start with a transaction model. We cover these procedures separately in our guides on VAT registration in Denmark and VAT returns in Denmark.
What do you need to know before selling in Denmark?
Denmark has a simple starting point: 25% VAT. The tricky part comes when determining whether Danish VAT should appear on the invoice at all.
Basic rate
Official Skattestyrelsen materials generally indicate 25% VAT in Denmark.
Danish VAT
You'll see the name moms on invoices and systems. The VAT declaration is known as momsangivelse.
Currency
You settle Danish VAT in Danish kroner. With a gross price of DKK 1,250, the VAT amount at 25% is DKK 250.
Form for foreign companies
When registering a non-resident , the Registration of Non-Danish Company – Start 40.112 form appears .
Deadline before start
Business in Denmark describes the deadline for submitting an application at least 8 days before the start of the service provision when registration is required.
Zero declaration
Active VAT registration means reporting even when there were no sales or purchases in the period.
VAT rate in Denmark: 25% and moms
Denmark isn't a country where the main issue with typical business sales is choosing between multiple reduced rates. First, determine whether the transaction is subject to Danish VAT.
| Element | What does it mean in practice? | What to watch out for |
|---|---|---|
| 25% VAT | The basic rate for taxable sales in Denmark. | Not every transaction with a Danish contractor automatically has 25% on the invoice. |
| moms | The name of the Danish VAT used in tax communication and settlements. | The terms CVR, SE number, TastSelv Erhverv and momsangivelse will also appear in the documents. |
| 20% of the gross price | At a rate of 25%, VAT included in the gross price constitutes 20% of that price. | For corrections and gross price lists, do not count 25% of the gross amount. |
The stake is the end of the analysis, not the beginning
The same sale may be a local sale with 25% VAT, a B2B service billed by the buyer, an intra-EU supply, an export, an exempt transaction or reported in another declaration field.
How do I check if a transaction is subject to VAT in Denmark?
Don't start by asking whether to apply the 25% rate. First, check the tax location, the buyer's status, and the settlement mechanism.
Determine the subject
Do you sell a product, service, event access, real estate services, transportation or e-commerce?
Check the buyer
Is the customer a VAT payer, a consumer, a Danish company, an EU company or a non-EU entity?
Set a place
Where is the goods located, where does it come from, where is the warehouse and where is the service actually performed?
Rate the mechanism
Is reverse charge, OSS/IOSS, WDT, export, import or Danish local VAT possible?
Just select the settlement
Determine registration, invoice, declaration, reporting fields and documents for inspection.
Same country, different responsibilities
VAT in Denmark changes not because the rate changes, but because the sales model changes.
| Model | First question | Possible VAT effect |
|---|---|---|
| B2B service | Is the buyer a taxpayer and is the service an exception? | Reverse charge may work, but the nature of the service must be verified. |
| B2C Sales | Is it e-commerce, a local service, an event, or a warehouse sale? | There may be local VAT, OSS or registration in Denmark. |
| Warehouse in Denmark | Is the goods already in Denmark before sale? | Local sales, registrations and declarations often need to be analyzed. |
| Imports from outside the EU | Who is the importer and does he have EORI and proper registration? | Import VAT may require reporting in a Danish declaration. |
| After registration | What is the settlement period and were there any transactions? | Monthly, quarterly or half-yearly declarations, including zero declarations, are submitted. |
When might a foreign company need VAT registration in Denmark?
Registration isn't solely based on the amount of sales. For non-residents, what matters most is whether they perform activities in Denmark that are subject to Danish VAT.
Services for private individuals
If a foreign company provides services to Danish consumers, you need to check the local VAT liability.
Services without reverse charge
Not every service for a Danish company can be billed by the buyer. Exceptions may trigger registration.
Warehouse and local sales
Goods in Denmark, fulfillment, inventory and local sales are a strong signal for registration analysis.
Importer and reseller
Import to Denmark with subsequent sale requires EORI check, import registration and VAT.
B2B in Denmark does not always mean no Danish VAT
Reverse charge can work with typical B2B services, but the mere fact that the customer has a VAT number is not enough for secure settlement.
Check buyer status
Verify that the buyer is a VAT payer and that their VAT number is current.
Check the type of service
Real estate, events, catering, passenger transport and short-term rentals require separate analysis.
Check the location of the goods
If the goods are already in Denmark, the transaction may go beyond the simple intra-EU model.
A note on the invoice is not enough
The "reverse charge" text should only appear when the transaction actually meets the conditions. This note does not correct an incorrectly determined tax location.
Goods in Denmark change VAT analysis
When it comes to goods, the location of the product at the time of sale is crucial. A warehouse in Denmark can completely transform the responsibilities.
The goods are shipped from the EU
When shipping to a Danish taxpayer, the intra-EU supply, documentation conditions and the status of the buyer are analysed.
The goods are already in Denmark
Selling from a Danish warehouse may mean local sales, VAT registration and Danish declarations.
Goods enter from outside the EU
When importing, you must determine the importer, EORI, import VAT and the right to deduction.
VAT returns in Denmark trigger a cyclical obligation
VAT registration isn't the end of the story. Once you obtain your number, you'll need to submit Danish VAT returns and keep track of payment deadlines.
Monthly, quarterly or semi-annually
The frequency depends on the company's status and the rules assigned by the administration.
Zero declarations
If there were no transactions during the period, active registration still requires filing a declaration.
Fields A, B and C
International transactions must be reported in the appropriate fields, not just the sales total.
Electronic access
Access to the system and correct identification data are required for settlement.
Do not copy term tables from a general article
Deadlines are important, but in this guide they remain at the topic map level. Details on settlements are described in a separate text on VAT returns in Denmark.
VAT refund from Denmark depends on the company status
The return isn't a one-size-fits-all form. First, determine whether your company is registered in Denmark, whether it accounts for the excess tax on its return, or uses the unregistered entity procedure.
Registered company
The excess input VAT is analysed in the VAT return, together with the right of deduction and documentation.
EU company without registration
She may review the refund procedure if she did not perform activities in Denmark that required local registration.
Non-EU company
It has its own terms and procedures. The key factors are invoices, business purpose, and compliance with formal requirements.
The most common VAT errors in Denmark
The most expensive mistakes usually start with simplifying too quickly: "Denmark has 25%, so everything is clear.".
The company only looks at the DKK 50,000 threshold
For a foreign entity, the threshold should not replace the analysis of the place of taxation and the type of activity.
Every B2B is treated as a reverse charge
Local exceptions, properties, events and goods in Denmark may change invoicing.
The magazine disappears from analysis
Fulfillment, inventory and local sales from Denmark may require registration and declaration.
No zero declarations after registration
The absence of transactions does not mean there is no reporting obligation if the registration is active.
VAT in Denmark 2026 requires a transaction map
If you're going to remember one thing, 25% is just the result of the analysis. First, determine the flow of goods or services, the buyer's status, and the company's responsibilities.
The stakes are simple
Standard VAT in Denmark is 25%, but what is practically more important is whether Danish VAT should appear on the invoice.
Registration depends on the model
Local services, warehousing, import, B2C and reverse charge exceptions can trigger registration.
Declarations continue after registration
Momsangivelse, deadlines, reporting fields and zero declarations must be taken into account before the sale starts.
Not sure if Denmark requires VAT registration?
Describe the flow of goods, customer type, warehouse, import, and invoicing. We'll check whether the topic remains with reverse charge or OSS, or whether you need to enter into local VAT in Denmark.
VAT in Denmark 2026 – Questions and Answers
Briefly about the most common doubts that arise before the first sale or after obtaining a Danish VAT number.
The standard VAT rate in Denmark is generally 25%. Danish VAT is known as moms.
Denmark doesn't base business settlement practices on multiple reduced rates. For foreign companies, it's more important to determine whether a transaction is subject to Danish VAT at all, or whether reverse charge, export, EU sales, exemption, or OSS apply.
This depends on your business model. Registration may be required for services to private individuals, services not covered by reverse charge, subcontractors in Denmark, local sales of goods, warehousing, or import with onward sale, among other things.
This should not be assumed automatically. Foreign entities performing activities requiring registration should not consider the DKK 50,000 threshold as a safe limit without analyzing the transaction.
Reverse charge can work for typical B2B transactions where the buyer settles the VAT. However, it's important to verify the buyer's status, VAT number, nature of the service, and local exceptions.
Yes. If a company is registered for VAT in Denmark, it must also submit VAT returns for periods without sales or purchases. Such a zero return is called zero declaration or nulindberetning.
OSS can simplify selected B2C transactions within the EU, but it does not replace local registration in every model. Warehousing in Denmark, local sales from Denmark, and imports require special consideration.
For imports from outside the EU, you must identify the importer, EORI, and import registration. VAT imports can be reported on the VAT return, but their effect depends on the right to deduct.
First, you need to determine the transaction model, and only then the VAT rate. Obligations are determined by: the status of the buyer, the location of the goods or services, reverse charge, import, warehousing, OSS, and declaration obligations.
This text is for informational purposes only and does not replace an individual tax analysis. For VAT in Denmark, it's important to verify taxpayer status, tax location, transaction model, registration, reverse charge, VAT import, tax declarations, and current reporting obligations.
