Denmark VAT Rate


All EU VAT Rates

Denmark VAT

Denmark (ISO 3166 country code “DK”) comes under the European Union value added tax (VAT) regime, and is part of the EU single market economy. VAT directives are issued by the EU which lay out the principles of the VAT regime to be adopted by the member states. These directives take precedent over the local legislation.

VAT Rates in Denmark

The standard VAT rate in Denmark is 25%. Denmark does not have reduced VAT rates.

Denmark VAT Identification Number

Local businesses may register in Denmark for VAT and obtain a Momsregistreringsnummer (CVR). Registration is voluntary if revenues fall below certain thresholds (if any). Consult your local tax advisor to learn whether any thresholds apply.

VAT registration is mandatory for foreign businesses supplying telecommunications, broadcasting and electronic (TBE) services (or otherwise known as ‘electronically supplied services’) with the first sale to a customer in the EU.

Quarterly recapitulative reporting obligations are simplified with the Mini One Stop Shop (MOSS) scheme. Our article has more information about the specific VAT rules in the EU.

VAT Exemption for B2B Supplies

Zero-rating of VAT is possible for business-to-business supplies. You will need to store evidence that a customer has actively communicated the VAT ID number to you and state the VAT ID number on customer invoices. Furthermore, you must file an EC sales list for zero-rated sales.

Should you choose to use our validations API, you’ll find an official consultation number in every record together with the date of entry and the date of request from VIES. We obtain them on your behalf. The consultation number is a piece of evidence given by VIES to prove that you have validated a given VAT ID number on a given date.

VAT Price Calculator

Before you charge the VAT, you have to know which VAT rate is applicable for the customer. This online calculator obtains the amount before or after applying the 25% VAT rate for Denmark. Our API lets you automate VAT price calculations and includes geolocation by IP address.

VAT amount
Final price