- Knowledge Base - VAT in Europe
- EU VAT Rates, the Formats & the Thresholds
- Amazon Fulfilment in Europe (FBA)
If your company is not established in Denmark and is providing ‘taxable supplies’ of goods or services in Denmark, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Denmark evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Denmark that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Denmark, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|DK12345678||DKK 280,000||DKK 6,900,000 (Arrivals)
DKK 5,200,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
Bi-annually, quarterly or monthly, depends on turnover
‘EC Sales Lists’ frequency
‘EC Purchase Lists’
Additional reporting requirements
‘Extended Reverse Charge’
Additionally to supplies that fall under the general reverse charge, certain additional services provided by a non-established supplier to a customer registered for VAT in Denmark will be subject to the reverse charge. Please contact amavat® if you would like further information of how the extended reverse charge applies in Denmark.
A business established in a country out with the EU must retain a tax representative to register for VAT in Denmark.