VAT registration in Denmark 2026
VAT registration in Denmark is required when a foreign company conducts a taxable transaction in Denmark for which it must account for Danish VAT. Before submitting the form, it's necessary to check the place of taxation, reverse charge, warehousing, import, B2C sales, and the possibility of applying OSS, IOSS, or the cross-border SME system.
If local registration is required, a foreign company generally uses the Start 40.112 form. This guide describes the filing deadline, documents, SE number, CVR, representative, and the difference between standard VAT registration and the SME exemption. The 25% rate, reverse charge, and the rules for Danish moms and momsangivelse, zero-value declarations, and reporting deadlines are described separately. Taxenlight offers foreign VAT registration and foreign VAT return processing.
What do you need to know before registering for VAT in Denmark?
In the case of a foreign company, three situations must be distinguished: no local obligation thanks to the appropriate reverse charge, simple registration via Start 40.112 and the SME exemption available to a company established in another EU country that meets the conditions.
Start Form
The Registration of Non-Danish Company – Start 40.112 form is for foreign companies that do not have an existing registration in Denmark and must report, among other things, VAT obligations.
Deadline before start
If regular VAT registration is required, the Danish Business Authority must receive the application at least eight days before the start of taxable activities in Denmark.
Danish VAT number
Once the registration is approved, the company receives a certificate containing the Danish VAT number, known as the SE-nummer.
Registration number
The CVR is a number in the Danish Central Business Register. The type of number assigned to a foreign company depends, among other things, on the type and scope of registration. CVR and SE should not be presented as identical designations.
The regular threshold does not work automatically
According to the main Start instruction 40.112, a non-Danish company performing activities in Denmark that require local settlement does not automatically benefit from the DKK 50,000 threshold. An exception may be the approved SME exemption for a company established in the EU.
SME exemption
A company established in another EU country can avoid the usual VAT registration in Denmark if it meets the SME conditions, registers the system in the country of establishment and receives an exemption number ending in EX.
VAT registration in Denmark does not start with Start 40.112
The form is a technical step. First, you need to determine whether the company should self-settle VAT in Denmark and whether the obligation is excluded by reverse charge, OSS, IOSS, or an approved SME exemption.
What do you sell?
Determine whether your business sells goods, services, event access, real estate services, catering, transportation, digital benefits, or other B2C transactions.
Who are you selling to?
Check if the buyer is a taxpayer, consumer, marketplace, public entity or company without an active VAT number.
Where is the transaction?
Determine the location of the goods, warehouse, property and service provision, as well as who the importer is and where the resources used in the provision are located.
Does another settlement work?
Check out reverse charge, OSS, IOSS, and SME. Each of these mechanisms has its own terms and conditions and does not automatically replace local registration.
You are just submitting your application
If, after the analysis, the company should settle Danish VAT itself and does not benefit from the SME exemption, prepare Start 40.112, documents, scope of registration and the appropriate representative.
When should a foreign company check its VAT registration in Denmark?
Registration must be reviewed when a company conducts a transaction in Denmark that may result in VAT liability. The Danish customer alone does not determine the liability.
B2C Sales
When selling to consumers, reverse charging generally does not transfer the obligation to the customer. However, it is necessary to check OSS, IOSS, SME, and specific place of supply rules.
Services not covered by reverse charge
Registration may be necessary when a service is taxable in Denmark and the obligation does not pass to the Danish recipient. Exceptions to the general B2B rule, in particular, require separate analysis.
Subcontractors in Denmark
The use of subcontractors when carrying out a task in Denmark is officially indicated as a situation requiring a check of local VAT liability.
Sale from stock
Goods located in Denmark prior to sale may result in local delivery, relocation of own stock and registration obligations.
Import and resale
Import to Denmark and subsequent sale require importer analysis, EORI, import registration, right of deduction and local VAT.
B2C online sales
OSS or IOSS can replace some local reporting, and SME can provide exemptions. However, neither system automatically covers all sales models.
Do B2B sales to Denmark require VAT registration?
Not always. Start Instruction 40.112 indicates that a company conducting only typical B2B transactions may not generally require Danish VAT registration. However, the place of taxation, the status of the buyer, and the appropriate basis for the reverse charge must be confirmed.
When is B2B usually simpler?
For many services covered by the general B2B rule, the place of taxation is the country of the buyer who settles the tax. A valid VAT number is important evidence, but it does not constitute a stand-alone basis for applying reverse charge.
When is B2B not enough?
Local sales of goods, warehousing, importing, delivery with assembly, real estate services, events, catering, passenger transport and short-term transport rental require separate analysis.
The VAT registration threshold in Denmark does not automatically protect a foreign company
The main Start instruction 40.112 indicates that a non-Danish company performing activities in Denmark that require local VAT settlement does not automatically benefit from the regular DKK 50,000 threshold. As of January 1, 2025, a separate exception is the cross-border SME scheme, available to eligible companies established in the EU.
Standard registration of a foreign company
If a foreign company conducts a local taxable transaction for which it must settle VAT itself, the obligation may arise from the commencement of that business. Registration should not be postponed solely because its turnover does not exceed DKK 50,000.
An EU company using SME
A company established in another EU country can apply the Danish threshold as part of a cross-border SME if it meets the total EU turnover limit, does not exceed the Danish threshold in the current and previous calendar year and has obtained approval in the country of establishment.
Don't confuse threshold with SME
Merely having a turnover below DKK 50,000 does not automatically grant a foreign company an exemption. An EU company must first register as an SME in its country of establishment and receive confirmation of its eligibility for the exemption in Denmark.
Cross-border SME scheme: The scheme is voluntary and available to a small company established in another EU country whose total annual EU turnover does not exceed DKK 744,750, or the equivalent of EUR 100,000. The company must also have met the Danish threshold of DKK 50,000 in the year of filing and the preceding calendar year.
The notification, turnover data, and application for exemption in Denmark are submitted to the administration in the country where the company is established. Once approved, the company receives an exemption number ending in EX and can sell covered goods or services without charging Danish VAT and without the usual local registration, declaration, and payment of VAT.
The exemption does not entitle anyone to deduct VAT on exempt sales. Nor does it operate until it has been approved. SMEs and OSSs can coexist, but both procedures cannot be applied simultaneously in Denmark to the same sales volume. The rules are confirmed by the Skattestyrelsen and the European Commission.
VAT registration in Denmark step by step
The process should first determine whether regular registration is needed and only then move on to Start 40.112, documents, number and obligations after registration.
Describe the model
Describe goods, services, customers, warehouse, import, B2B, B2C, subcontractors, place of execution and planned goods flows.
Check your place of taxation
Determine whether a specific supply or service is taxable in Denmark and who is obliged to settle the tax.
Check reverse charge, OSS and SME
Verify reverse charge, OSS, IOSS and applicability of approved SME exemption.
Check warehouse and import
Determine the location of the stock, importer, EORI, scope of import registration and method of subsequent sale.
Select Start 40.112
If regular local registration is required, use Start form 40.112. Do not use it as an application for SME exemption.
Collect documents
Prepare your company registration document, confirmation of your VAT number in the country of residence, a description of your business, expected turnover and the specific reason for registration.
Determine a representative
Separate your regular contact in Denmark, your non-responsible representative, and your responsible representative. Check which option is appropriate for your registration scope.
Submit your application on time
Make sure that the Danish Business Authority receives Start 40.112 at least eight days before the taxable activities begin.
Pick up the number and set up service
Once approved, check the received SE or CVR, system access, reporting period, responsibility for correspondence and subsequent deregistration.
Registration of Non-Danish Company Form – Start 40.112
Start 40.112 is used to register a foreign company that does not have an existing Danish number and is reporting VAT, imports, exports, employer obligations, or other registration requirements. It is not a form for obtaining cross-border SME exemption.
| Part of the form | What to prepare | Why is it important? |
|---|---|---|
| Company details | Name, legal form, country of registration, address, registration document and details of the owner or authorized person. | The documents allow us to identify the foreign entity and determine the correct type of registration number. |
| VAT | Start date, type of registration, expected turnover in Denmark and specific reason, e.g. B2C sales, warehouse or local sales. | The reason for registration determines the scope of the report. Estimated turnover may affect the assigned settlement period. |
| Contact or representative | Contact details in Denmark, their CVR or CPR and signature if the company designates a Danish representative. | The contact may be disclosed as a c/o address. If the contact serves as a responsible representative, an appropriate attachment is required. |
| Import, export and EORI | Information about the import or export, country of establishment, EORI held and planned start of the operation. | Import registration has additional conditions and is not an automatic consequence of a regular VAT declaration. |
What documents should I prepare for VAT registration in Denmark?
The documents should confirm the existence of the company, the persons authorized to represent it and the actual reason for the regular VAT registration in Denmark.
Company data and documents
Current registration document, full name, legal form, registered office address, country of registration and details of the owner or authorized person.
VAT from the country of residence
Confirmation of the VAT number in the country of residence, if the company is registered there. A VIES printout alone does not always replace the document required by the administration.
Description of activity
Type of goods or services, sector of activity, planned turnover, start date and specific reason for the Danish application.
Danish model
Information about warehouse, import, B2B and B2C customers, local sales, real estate, event, subcontractors and goods flow.
Representative
Contact details or representative, relevant CVR or CPR number, signature and attachment if the representative is to be held liable.
Import and EORI
EORI from the EU country of establishment or data needed to obtain a Danish EORI, as well as information on the importer, export and scope of customs registration.
What do SE number, CVR and representative in Denmark mean?
SE number, CVR, Danish contact, and responsible representative each have different functions. They should not be used interchangeably, nor should it be assumed that every application ends with the same number and scope of representation.
SE number
The SE number is the Danish VAT number indicated on the certificate after registration approval. It is used to identify the company for VAT purposes, correspondence, and payments.
CVR number
The CVR is the central registration number for a Danish company or foreign entity registered in the Central Business Register. Depending on the type and location of business, a foreign company may receive either a CVR or an SE. These numbers should not be used interchangeably without verifying the certificate.
Contact and representative
A standard contact in Denmark can be designated as the correspondence person and address. A non-responsible representative and a responsible representative have different responsibilities. A relevant attachment is required for a responsible representative.
VAT registration and import to Denmark
If a company imports goods into Denmark from outside the EU, simple VAT registration isn't always sufficient. It's necessary to verify EU establishment, EORI, import registration, responsible representative, and the method of subsequent sale.
Import is the beginning of the VAT model
Importing leads to further questions about warehousing, local sales, customs documentation, import VAT, and deduction rights. The analysis should not end with customs clearance.
EORI and importer status
A company established in the EU should generally use the EORI number assigned by its country of establishment. An entity not established in the EU can receive a Danish EORI number along with a Danish registration number.
We are not developing full VAT import here
This article examines import as a reason for registration and its scope. The method of reporting import VAT, documentation of deductions, and subsequent reporting should be left out of this section.
Import representative
Start Instruction 40.112 indicates that registration as an importer is only possible if the company has a responsible representative residing in Denmark and attaches the appropriate annex.
What do I need to set up after receiving my Danish VAT number?
Once your registration has been approved, you need to check the number you received, access to TastSelv Erhverv, the assigned VAT period, responsibility for correspondence and the time of subsequent deregistration.
Billing period
Information about the assigned VAT frequency is provided in connection with registration. You should not assume a period solely based on your own forecasts.
TastSelv Erhverv
Access to E-tax for businesses, user roles and receipt of correspondence should be prepared before the first reporting deadline.
First reporting
An active VAT number triggers reporting obligations even during periods without sales. Detailed rules are described in a separate declaration guide.
Deregistration
After completing any activities requiring a Danish number, you should check the registration deadline and scope. Do not leave the number active without a justification.
Declarations and deadlines are a separate step
The frequency of declarations, nil declarations, deadlines for 2026, TastSelv, international fields, payments and corrections are described in a separate guide.
VAT registration in Denmark – decision-making scenarios
The table helps to distinguish between regular local registration, a buyer-settled transaction and a situation where an EU company can use an approved SME.
| Scenario | Should I analyze the registration? | Practical note |
|---|---|---|
| Typical B2B service | Yes, but reverse charge is often possible. | Check the buyer's status, place of supply, and exceptions. A customer's VAT number alone is not sufficient. |
| B2C Sales | Yes. | Check local VAT, OSS, IOSS and SME applicability. |
| Real estate services in Denmark | Yes. | The location of the property may determine the Danish place of taxation. |
| Subcontractors performing the task in Denmark | Yes. | Business in Denmark indicates this model as requiring local registration checks. |
| Sale from Danish warehouse | Yes. | Local inventory and sales from Denmark may require a standard VAT number. The OSS does not automatically replace local registration. |
| Importing goods to Denmark | Yes. | Check EORI, import registration and responsible representative. |
| Online sales to consumers | Yes. | OSS or IOSS can simplify billing, but they do not cover every model and do not replace SME. |
| Small business established in the EU | Check SME first. | Once the EX number has been approved, the company can benefit from the exemption in Denmark without the usual Start 40.112 as long as it meets the conditions of the scheme. |
| Non-EU company | Yes. | Check the mutual assistance agreement, type of representative and additional conditions for import. |
The most common mistakes when registering VAT in Denmark
Errors are usually not due to the form itself, but rather to the fact that the form is completed before the model is analyzed.
The company starts with a form
Start 40.112 is a technical step. Without transaction analysis, a company may report the wrong scope or submit an application even though it should be using reverse charge or SME.
The DKK 50,000 threshold is treated as a shield
Low turnover alone doesn't protect a foreign company. An exception requires an approved SME and an EX number.
Every B2B goes to reverse charge
B2B status and customer number do not replace analysis of taxation location and exceptions.
Warehouse and import are out of the analysis
The location of the stock, the importer, the EORI and the subsequent sale often determine the scope of the Danish registration.
There is no representative
The company does not distinguish between a regular contact, a non-responsible and a responsible representative, or does not include the required attachment.
SME is confused with regular registration
The company files Start 40.112 instead of an SME registration in the country of establishment or treats the EX number as a Danish VAT number.
VAT registration in Denmark depends on the model, not on the customer itself
First, determine whether the company should settle Danish VAT itself and whether it can apply reverse charge, OSS, IOSS, or SME. Starting 40.112 is just the next step.
First, analysis
Check place of taxation, customer type, warehouse, import, subcontractors, reverse charge, OSS, IOSS and SME.
Then Start 40.112
If regular registration is necessary, prepare the form, documents, reason for registration and appropriate representative.
SME requires approval
Turnover below the threshold is not sufficient. An EU company must first obtain exemption confirmation and an EX number from its country of establishment.
Not sure whether to register VAT in Denmark?
Describe your sales model, customer, warehouse, import, subcontractors, and invoicing plan. We'll verify whether Start 40.112 is required or whether the transaction should be recorded outside of local registration.
VAT Registration in Denmark 2026 – Questions and Answers
Frequently asked questions before submitting the Start 40.112 application.
Registration may be required when a foreign company carries out a locally taxable transaction in Denmark for which it must account for VAT itself. This applies to certain B2C sales, local sales of goods, warehousing, imports, and services not covered by reverse charge.
Not always. For many typical B2B services, the Danish buyer settles the tax. However, it's important to check the type of service, the place of taxation, and exceptions for things like real estate, events, catering, passenger transport, and short-term rentals.
Start 40.112, the main instruction, states that a non-Danish company carrying out activities requiring local VAT does not automatically benefit from the DKK 50,000 threshold. A separate exception is the approved SME scheme for a qualifying company established in the EU.
Yes. A company established in another EU country can benefit from the SME exemption in Denmark if its annual EU-wide turnover does not exceed DKK 744,750, the company meets the Danish threshold and has obtained approval through the administration of the country of establishment.
If regular registration is required, the Danish Business Authority must receive the application at least eight days before the commencement of taxable activities in Denmark.
A foreign company without an existing Danish registration uses the Registration of Non-Danish Company – Start 40.112 form. This form is not intended to report the SME exemption.
SE is the Danish VAT number. CVR is the central registration number in the Danish company system. The number ending in EX is an exemption number in the cross-border SME system and is not a regular Danish VAT number.
This depends on the country of establishment and the scope of the notification. A distinction must be made between a contact in Denmark, a non-responsible representative, and a responsible representative. When registering as an importer, the instructions require a responsible representative residing in Denmark.
Typically, you need a company registration document, confirmation of the VAT number in the country of establishment, details of the owner or authorized person, a description of the business, expected turnover, reason for registration and information about the warehouse, import, EORI and representative, if applicable to the model.
This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Denmark, you should check your company's status, tax location, transaction model, SME, Start form 40.112, SE, CVR, EX number, representative number, import number, and EORI number.
