see also :
INTRASTAT in Denmark
VAT rates in Denmark
Excise duties in Denmark

Is fiscal representative compulsory in Denmark ?

Denmark is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.

Denmark yes REQUIRES a tax representative for non EU businesses.

When and how do you have to register for VAT as taxpayer?

Registration in Denmark is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.
You do have to submit periodical returns, see as follow :

A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) () provided by in Denmark like other established companies.

This « trigger » is activated when :
– you deliver goods to individual particulars in Denmark and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Denmark to another State, being third country or Member state.

In most cases your VAT number in Denmark will be similar to DK 12 34 56 78.

What is the threshold for deliveries to particular individuals in  Denmark ?

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

Once registered for VAT with right to deduct, which VAT should your business apply in  Denmark ?

Unique VAT rate in Denmark is 25%.

Application of Article 37 and 109 to 122 of the VAT Directive in Denmark : zero-rated; exempt

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

What is the scope of a fiscal representative in Denmark?

Fiscal representative should always diagnose your operations in Denmark and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda

What form for VAT returns and when to submit in Denmark ?

Your fiscal representative in Denmark will have to submit periodically on your behalf.
The VAT form you are expected to submit in Denmark :
In Denmark, the periodicity of VAT (locally called MOMS) is as follows :

Monthly VAT returns in Denmark  are due  25 days after the end of the period, with an Annual turnover over DKK50 million
Your VAT payment is due :  25 days after the end of the period.

Quarterly VAT returns in Denmark  are due  60 days after the end of the period, with an annual turnover between 5 and 50 mio. DKK
Your VAT payment is due :  60 days after the end of the period.

Semesterly VAT returns in Denmark  are due 60 days after the end of the period, always that Annual turnover below DKK5 million
Your VAT payment is due :  60 days after the end of the period.


What are the E/ICSL a fiscal representative submits in Denmark ?

The ECSL you are expected to submit in Denmark : 25th of following month

Intrastat

Your statistical declarations (Intrastat) in Denmark : 13th of the following month.

Threshold for dispatches from Denmark : DKK 5 200 000
Threshold for arrivals to Denmark : DKK 6 900 000

What are the late registration penalties in Denmark ?

The penalty for the late submission of a VAT return is DKK65 per reminder for payment. If a business still does not submit its VAT return, the Danish tax authorities will submit a temporary VAT return on behalf of the business. An extra duty of DKK800 will apply for this. In addition, interest is levied for late payment of VAT. The interest rate for 2020 is 0.7% per month, calculated on a daily basis. This interest is not deductible for income tax purposes.

Where to find official information about VAT in Denmark

Denmark transposed the European Directive into national regulation Statutory Notice No 1021 of 26 September 2019 (Momsloven).

https://www.retsinformation.dk/Forms/R0710.aspx?id=210141.
The Revenue administration responsible for VAT in Denmark is :
Danish Tax Agency

You can gather more information by contacting directly :

Department of VAT +45 72222867, Excise +45 72222810, and Customs

+45 72221212

https://www.skat.dk / +45 72221818

Bo Johan SCHNEDLER

Bo Johan Kragh SCHNEDLER

VAT Consultancy Denmark

Updates BeCompliant.tax with Danish regulations as well as offering excise duty registration and compliance in Denmark to clients of BeCompliant.

This information is provided in collaboration with www.danish-vat-reg.com

Kraenhavs Sti 3, Klitmoeller7700 Thisted
Denmark
Tlf.: +45 97 97 55 55
E-mail: contact@danish-vat-reg.com
Web: www.danish-vat-reg.com

VAT and INTRASTAT compliance in Denmark

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