| 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 |
