VAT registration in Denmark 2026
VAT registration in Denmark doesn't start with a form. First, you need to determine whether your sales, services, warehousing, imports, or subcontractors trigger a local VAT liability.
This guide covers Start 40.112, SE number, CVR, the 8-day deadline, documents, and situations in which a foreign company should check its registration. For general context on rates, see the guide to VAT in Denmark, and for settlement by number, see the text on VAT returns in Denmark.
What do you need to know before registering for VAT in Denmark?
For a foreign company, the most important thing is not whether there is a form, but whether a given activity actually requires registration in Denmark.
Start Form
The Registration of Non-Danish Company – Start 40.112 form is intended for foreign companies without an existing registration in Denmark.
Deadline before start
Business in Denmark indicates that the application should be submitted to the Danish Business Authority at least 8 days before the commencement of taxable activities.
Danish VAT number
After registration, the company can receive an SE number, used for VAT settlements and correspondence with the administration.
Registration number
Depending on the scope of registration, a CVR or SE number may be assigned. Not every case is identical.
The DKK threshold is not for everyone
Start 40.112 materials indicate that non-Danish companies are not covered by the DKK 50,000 threshold in the same way as local companies.
After the number there are declarations
Registration triggers the reporting process. Even a lack of sales can result in a zero-declaration.
VAT registration in Denmark does not start with Start 40.112
The form is a technical step. First, you need to verify whether the transaction actually triggers a local VAT liability.
What do you sell?
Goods, services, e-commerce, events, transportation, catering or real estate services.
Who are you selling to?
To a Danish company, consumer, EU company, non-EU entity or marketplace.
Where is Denmark?
Check the goods in Denmark, warehouse, import, place of service and subcontractors.
Is the filter working?
Reverse charge or OSS can help, but does not solve all models.
You are just submitting your application
If registration is needed, prepare the reason, documents and process after obtaining the number.
When should a foreign company check its VAT registration in Denmark?
Business in Denmark identifies specific situations in which a foreign company providing services in Denmark may be required to register for VAT.
Services for private individuals
Sales to consumers in Denmark do not benefit from the classic reverse charge on the buyer's side.
Services not covered by reverse charge
Real estate, passenger transportation, catering, events and short-term rentals may require a different analysis.
Subcontractors in Denmark
The use of subcontractors for a job carried out in Denmark is officially identified as a situation to be investigated.
Sale from stock
Goods located in Denmark prior to sale may require local delivery and registration.
Import and resale
Imports from outside the EU must be combined with EORI, import registration and subsequent VAT.
B2C online sales
OSS can simplify selected models, but does not always replace the local VAT number in Denmark.
Do B2B sales to Denmark require VAT registration?
Not always. Start Instruction 40.112 indicates that for exclusively B2B transactions, VAT registration in Denmark is generally not necessary. However, this sentence should not be read automatically.
When is B2B usually simpler?
A typical consulting, IT, marketing, or administrative service provided to a Danish VAT payer can often be subject to reverse charge. The buyer's status, VAT number, and the nature of the service must still be confirmed.
When is B2B not enough?
If the service has a strong connection to Denmark, such as real estate, events, catering, passenger transport or short-term transport rental, a more thorough registration analysis is needed.
The VAT registration threshold in Denmark does not automatically protect a foreign company
The Skattestyrelsen describes the general rule of a DKK 50,000 threshold, but the material for non-Danish companies indicates that non-residents are not covered by this threshold in the same way when they start activities requiring registration.
Danish company
The general rule is to register when taxable sales exceed DKK 50,000 in a 12-month period.
Foreign company
In the case of local activities in Denmark, the obligation must be assessed from the beginning of the activity, and not only after crossing the threshold.
Practical conclusion
Don't start by asking, "Will we exceed DKK 50,000?" Start by asking whether the activity is taxed locally in Denmark for your company.
VAT registration in Denmark step by step
The secure process starts with the business model and ends with setting up reporting once the number is obtained.
Describe the model
Sales, services, import, warehouse, B2B, B2C, subcontractors and place of performance.
Check your place of taxation
Determine whether the transaction is taxable in Denmark.
Rate reverse charge
Verify buyer status and customer billing exceptions.
Check warehouse and import
Determine EORI, import registration and subsequent sale.
Select Start 40.112
If registration is required, prepare a form for a foreign company.
Collect documents
Registration document, VAT from the country of residence, description of the activity and reason for registration.
Determine a representative
Check whether contact is enough or whether a responsible representative is needed.
Submit your application on time
Don't wait until your first invoice if the obligation arises before you start your business.
Set up billing
After obtaining the VAT number, prepare declarations, access to the system and responsibility for corrections.
Registration of Non-Danish Company Form – Start 40.112
Start 40.112 is used to register a foreign company in Denmark when the company does not yet have an existing registration and must report obligations, including VAT.
| Part of the form | What to prepare | Why is it important? |
|---|---|---|
| Company details | Name, country of registration, registration document and address details. | On this basis, the administration identifies the foreign entity. |
| VAT | Type of registration, planned turnover in Denmark and reason for registration. | Expected turnover may affect the frequency of declarations after registration. |
| Contact in Denmark | Contact details or representative, if the company appoints one. | The contact may appear as c/o address in the CVR register. |
| Import and EORI | Import, export and EORI number information, if applicable to the model. | Import may require additional registration and representation. |
What documents should I prepare for VAT registration in Denmark?
The documents should confirm not only the existence of the company, but also the purpose of registration in a specific sales model.
Company data and documents
Registration document, name, address, country of residence and contact person.
VAT from the country of residence
VAT number from the home country if the company is already a VAT payer.
Description of activity
Sector, type of services or goods, planned turnover and reason for registration in Denmark.
Danish model
Warehouse, import, B2C sales, subcontractors, real estate or local sales.
Representative
Representative or contact details in Denmark, if the model requires it.
Import and EORI
Information about imports, exports and EORI number when the company trades with non-EU countries.
What do SE number, CVR and representative in Denmark mean?
After registration, a company may receive a number used for tax returns or a broader registration number. The scope depends on the situation.
SE number
Danish VAT number used for declarations, payments, correspondence and taxpayer identification.
CVR number
A central registration number in the Danish company system. This number can be assigned after registration approval.
Representative
EU companies can use a non-accountable representative and in certain cases a responsible representative is required.
VAT registration and import to Denmark
If a company imports goods into Denmark from outside the EU, VAT registration alone may not be enough. You need to identify the importer, EORI, import registration, and subsequent sale.
Import is the beginning of the VAT model
Importing isn't just about customs clearance. It can also lead to warehousing, local sales, import VAT deductions, and declaration obligations in Denmark.
EORI and importer status
Start Instruction 40.112 describes cases where a company needs import registration and the appropriate EORI number.
We are not developing full VAT import here
In this article, import is the reason for the registration analysis. Detailed accounting for import VAT is beyond the scope of this page to avoid confusing the registration topic.
What happens after VAT registration in Denmark?
The VAT number triggers the process. Access, declarations, payments, documents, and responsibility for corrections must be immediately set up.
Billing period
Information about the VAT period is provided in connection with registration.
TastSelv Erhverv
After registration, the company must manage access to E-tax for businesses.
Zero declarations
The lack of a transaction does not close the obligation if the VAT number is active.
Deregistration
Once you have completed your activities in Denmark, you need to check whether and when to close your registration.
Settlements based on the VAT number are a separate topic
We are expanding on deadlines, declaration and payment fields in a separate guide so that this page remains about registration.
VAT registration in Denmark – decision-making scenarios
This table helps you quickly determine when the topic of registration needs to be raised before a sale or project starts.
| Scenario | Should I analyze the registration? | Practical note |
|---|---|---|
| Typical B2B service | Yes, but reverse charge is often possible. | Check buyer's VAT number and exceptions. |
| Service for a private person | Yes. | Reverse charge does not fundamentally solve B2C. |
| Real estate services in Denmark | Yes. | The location of the property may determine the Danish VAT analysis. |
| Subcontractors in Denmark | Yes. | Business in Denmark highlights this case as requiring attention. |
| Sale from a warehouse in Denmark | Yes. | Local delivery of goods may occur. |
| Importing goods to Denmark | Yes. | Check import registration, EORI and representative. |
| Online sales to consumers | Yes. | OSS can help, but it does not always replace local registration. |
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
Without a description of the transaction, it is difficult to select the appropriate scope of registration.
The DKK 50,000 threshold is treated as a shield
With a foreign company this can be a dangerous shortcut.
Every B2B goes to reverse charge
Local exceptions may change the registration requirement.
Warehouse and import are out of the analysis
In Denmark, these elements often determine VAT obligations.
There is no representative
For some models, especially non-EU and import models, a responsible representative may be required.
The VAT number remains unprocessed
After registration, you must submit declarations, including zero declarations, and ensure deregistration after the project.
VAT registration in Denmark depends on the model, not on the customer itself
The most important thing is to determine whether the company is performing a locally taxable activity in Denmark. Only then should it be worth preparing the form and documents.
First, analysis
Check the goods, service, customer, warehouse, import, subcontractors and reverse charge.
Then Start 40.112
The form requires a specific reason for registration, VAT details and company documents.
After the number come the duties
Declarations, system, payments and deregistration must be planned before starting your business.
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 company carries out activities in Denmark that are subject to Danish VAT, e.g. provides services to private individuals, sells goods locally, uses a warehouse, imports goods or performs services that are not covered by reverse charge.
Not always. Reverse charge often applies to typical B2B transactions. However, it's important to check for exceptions, especially for real estate, passenger transportation, catering, events, and short-term vehicle rentals.
This should not be considered automatic protection. Materials for non-Danish companies indicate that foreign entities performing activities requiring registration should not assume that the DKK 50,000 threshold excludes their obligations.
If registration is required, the application must be submitted at least 8 days before the commencement of taxable activities or the provision of services in Denmark.
For registration, use the Registration of Non-Danish Company – Start 40.112 form, intended for foreign companies without an existing registration in Denmark.
The SE number is the Danish VAT number used for tax settlements, declarations, payments and correspondence with the administration.
The CVR number is the central registration number used in the Danish company registration system. Depending on the scope of registration, a company may receive either a CVR or an SE VAT number.
This may be required in certain cases. This is particularly important for non-EU companies registering as importers, where the instructions require a responsible representative residing in Denmark.
After registration, the company must submit VAT returns for the appropriate periods, including zero returns if no transactions were made. It must also adhere to deadlines, documentation, payments, and any necessary corrections.
This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Denmark, you should review your company's status, place of taxation, transaction model, Start 40.112 form, SE/CVR, representative, import, EORI, and post-registration declaration obligations.
