Any natural or legal person that makes taxable supplies of goods or services in Denmark may have an obligation to register and account for VAT.
A Danish VAT registration may also be required where the thresholds (see 11.1) are exceeded in respect of distance selling or intra-EU acquisitions of goods (see 11.5 and 11.6).
VAT registration can be effected by either natural or legal persons (for example, individuals, partnerships, pension schemes, trusts, charities and companies).
Corporate bodies under common control may register for VAT as a VAT group and as such will be treated for VAT purposes as if the combined group were a single taxable person (see 11.11).
Conversely, a corporate body that carries on its business through a number of self-accounting units may register each of those units or
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