Denmark VAT Rates 2026

Denmark VAT Rates at a Glance

What is VAT Called in Denmark?

In Denmark, value added tax is officially known as Merværdiafgift (moms). It is administered by the Skatteforvaltningen (SKAT / Danish Tax Agency).

Like all EU member states, Denmark operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Skatteforvaltningen is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Denmark's Single-Rate VAT System

Denmark is one of the few EU member states that applies a single, flat VAT rate of 25% to virtually all goods and services. There is no reduced rate.

A small number of supplies are zero-rated or exempt: Newspapers (print); Passenger transport; Financial services (exempt); Insurance (exempt).

VAT Registration in Denmark

Once registered, businesses are issued a Denmark VAT number (DK + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Denmark VAT with no registration threshold — the first taxable supply in Denmark triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Denmark

VAT returns in Denmark must be submitted electronically via the Skatteforvaltningen portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Denmark requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Denmark

To be valid for VAT recovery purposes, Denmark VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and CVR/VAT number (DK + 8 digits)
2. 2Customer name and address
3. 3Invoice date and sequential number
4. 4Description of goods or services
5. 5Amount excluding moms
6. 6Moms rate (25%) and moms amount
7. 7Total amount payable

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Denmark's national rules on simplified invoicing.

Reverse Charge Mechanism in Denmark

Denmark applies reverse charge to B2B services from abroad, construction services, and supplies of CO2 allowances. The recipient self-accounts for moms via the standard return.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Denmark VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Denmark

Danish businesses register for EU OSS via SKAT's online portal. As Denmark uses the Krone, OSS returns must still be filed in the functional EU OSS currency (Euro) with conversion.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Denmark (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Denmark VAT due on your OSS return is paid in your registration country and forwarded to Denmark's Skatteforvaltningen.

Denmark VAT: Background & History

Denmark has the distinction of having no reduced VAT rate — its flat 25% (called "moms") applies to almost all goods and services, making it one of the highest and simplest VAT regimes in the EU. Denmark introduced moms in 1967, replacing a 9% wholesale tax. As a non-Eurozone EU member, Denmark maintains the Krone with a narrow exchange rate band against the Euro under ERM II. The simplicity of a single rate has made Danish VAT compliance relatively straightforward compared to multi-rate neighbours.

Practical VAT Compliance Tips for Denmark

Frequently Asked Questions — Denmark VAT

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