see also :
INTRASTAT in Denmark
VAT rates in Denmark

GENERIC INFORMATION

Denmark is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=761/1577833200

VAT local name :
Merværdiafgiftsloven (Momsloven)

VAT number format in Denmark :
DK 12 34 56 78

Date of introduction of VAT in Denmark :
3 July 1967

Local transposition of EU Directive :
Statutory Notice No 1021 of 26 September 2019 (Momsloven).

From 1962 to 1967 a similar type of VAT (omsen) was in place, only applied on retail trade.

https://www.retsinformation.dk/Forms/R0710.aspx?id=210141

Competent authority :
Danish Tax Agency

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
Ministry of Taxation

Department of VAT, Excise and Customs

https://www.skm.dk

lovgivningogoekonomi@skm.dk

+45 33923392

HOW VAT IS APPLIED IN Denmark

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Denmark :
See our section https://becompliant.tax/vat-rates-denmark

INTRASTAT and EUROPEAN SALES LIST IN Denmark

Form and submission of ECSL in Denmark :
25th of following month
Form and submission of Intrastat in Denmark :
10th of following month

VAT COMPLIANCE IN Denmark

Form name(s) : TastSelv Erhverv
https://skat.dk/skat.aspx?oid=2244391

Monthly VAT returns :

Conditions to submit monthly returns in Denmark :
Annual turnover between DKK 5 million and DKK 50 million
Due date of monthly returns in Denmark :
25 days after the end of the period
When to pay VAT under monthly return scheme in Denmark :
25 days after the end of the period

Quarterly VAT returns :

Conditions to submit quarterly returns in Denmark :
Businesses with annual turnover between 5 and 50 mio. DKK
Due date of quarterly returns in Denmark :
60 days after the end of the period
When to pay VAT under quarterly return scheme in Denmark :
60 days after the end of the period

Semesterly VAT returns :

Conditions to submit semesterly returns in Denmark :
Annual turnover below DKK 5 million
Due date of semesterly returns in Denmark :
60 days after the end of the period

Yearly VAT returns :

Conditions to submit yearly returns in Denmark :
60 days after the end of the period
Due date of yearly returns in Denmark :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
DKK 280,000
DKK 80,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Denmark

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