VAT Atlas · entry № 07 · current as of April 2026
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Kingdom of
Denmark
Member of EU · Danish krone · code DKStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Denmark.
Standard rate
25%
Zero-rated 0% exports, newspapers, intra-EU supplies
Threshold 50 000 DKK ~€6,700
Filing Quarterly or biannually
§ Invoicing rules what you need to know
Tax authority Skattestyrelsen (Danish Tax Agency)
Invoice language Danish
Reverse charge Reverse charge applies to intra-EU B2B services and to certain domestic supplies including construction (in specific cases), scrap metal, and mobile phones/circuit boards exceeding DKK 5,000.
Digital services B2C digital services to Danish consumers are taxed at 25%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing results in a fine of DKK 800 per missed deadline. Additional penalties apply for repeated late filing.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ CVR numbers (VAT IDs) must be shown
- Invoice must include date of issue and date of supply
- Denmark has no reduced VAT rates — all taxable supplies at 25%
- Invoices must be stored for 5 years
E-invoicing status
Partially mandatory e-invoicing.
B2B buyer-choice model since July 2025. Mandatory B2B phased in from January 2026, full mandatory by 2027.
Frequently Asked Questions
What is the standard VAT rate in Denmark?
The standard VAT rate in Denmark is 25%.
Is e-invoicing mandatory in Denmark?
B2B buyer-choice model since July 2025. Mandatory B2B phased in from January 2026, full mandatory by 2027.
What is the VAT registration threshold in Denmark?
The VAT registration threshold in Denmark is 50 000 DKK. ~€6,700
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