Denmark

Country Denmark
Currency DKK
EU Member State Yes
Standard VAT rate 25%
Reduced VAT rate No
VAT registration limit for established businesses 50000 DKK
VAT registration limit non-established businesses Nil
VAT registration rate for distance sellers 280000 DKK
VAT return filing periods Companies with annual turnover exceeding 15 million DKK must submit monthly VAT returns. Companies with an annual turnover of between 1 -15 million DKK must submit quarterly VAT returns. Companies with an annual turnover under 1 million DKK must submit biannual VAT returns
Annual returns No
Intrastat thresholds: dispatches and arrivals 5000000 DKK dispatches/ 6000000 DKK for arrivals
EC Sales Lists frequency Monthly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses Yes for businesses outside the EU
Statute of limitations 3 years

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