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