Denmark VAT Compliance Guide
Denmark applies a single VAT (moms) rate of 25% under the Momslov — the highest standard VAT rate in the EU. The compulsory registration threshold is DKK 50,000 annual turnover. Filing is every six months (monthly for larger businesses). B2G e-invoicing is mandatory via the NemHandal / Peppol access point, and Denmark is widely regarded as the most mature e-invoicing market in the EU, having mandated it for the public sector since 2005.
Danish VAT compliance is unusual in two ways. First, there is only one rate — 25%, with no reduced or super-reduced bands. That makes rate selection simple. Second, Denmark has been a pioneer of e-invoicing: the NemHandal platform has been mandatory for B2G invoices since 2005, and virtually all Danish public-sector invoices flow through it in structured (OIUBL / Peppol BIS 3.0) format. The DKK 50,000 threshold is lower than most EU countries, so small service businesses hit it quickly. The practical pain point is not the rate — it is ensuring every invoice carries the correct supplier CVR number, the right GLN / EAN code for the public sector buyer, and arrives in a structured format the NemHandal network will accept.
VAT Rates
| Rate | Applies To |
|---|---|
| 25% | Standard rate — applies to virtually all goods and services (no reduced bands exist in Denmark) |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic turnover | DKK 50,000 rolling 12-month period — register before exceeding it |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Denmark |
Filing Requirements
VAT return (momsangivelse)
Bi-annual (every six months) for small businesses; quarterly for medium; monthly for turnover above DKK 50 million. Filed via Skat / Erhverv via the TastSelv Erhverv portal, payment due by the filing deadline.
VIES / Intrastat
Quarterly VIES recapitulative statement for intra-EU supplies of goods. Intrastat required above annual thresholds (currently DKK 5 million for dispatches / arrivals).
E-invoicing (NemHandel)
All invoices to Danish public authorities must be structured e-invoices via the NemHandal access point (Peppol BIS Billing 3.0 / OIUBL format). PDF and paper are not accepted for B2G.
E-Invoicing Status
Denmark has the longest-running mandatory B2G e-invoicing regime in the EU (since 2005). All public-sector invoices must be transmitted as structured XML (OIUBL or Peppol BIS 3.0) through the NemHandal / Peppol access point network. B2B e-invoicing is not yet mandated at the national level, but uptake is high because the infrastructure is universal. Denmark is expected to follow the EU ViDA direction for B2B digital reporting.
Key Deadlines
VAT return (bi-annual): filed and paid within ~2 months of the period end (1 March for H2 prior year, 1 September for H1). Monthly filers: by the 25th of the following month. VIES: quarterly.
How Nika Helps
Nika reads every supplier invoice that arrives in the inbox, captures all fields — including the supplier CVR number, the correct 25% moms rate, and the public-sector EAN/GLN code where relevant — and files the original PDF the same day, from {price} per processed invoice. That gives the accountant clean, classified records to prepare the momsangivelse and feed the NemHandal pipeline. Nika does not transmit to Skat or NemHandal — that remains the accountant's responsibility.
Does Denmark have reduced VAT rates like other EU countries?
No. Denmark applies a single 25% standard rate to almost all goods and services. There are no reduced or super-reduced bands — only the 25% rate and the 0% band for intra-community supplies, exports, and international transport.
Is e-invoicing mandatory in Denmark?
Yes, for B2G (invoices to public authorities) — mandatory since 2005 via the NemHandal platform using Peppol BIS Billing 3.0 / OIUBL format. B2B e-invoicing is not legally mandated yet but is widely used. The ViDA package is expected to extend structured B2B reporting across the EU.