Foreign businesses are required to register for VAT in Denmark if they make the following types of supplies:
• Supplies of goods located in Denmark at the time of supply.
• Intra-EU acquisitions of goods in Denmark.
• Distance sales that exceed the annual threshold.
• B2C supplies of broadcasting, telecommunication and e-services in Denmark.
• Services that are not general reverse charge services in Denmark (most services supplied to business customers are liable to the reverse charge).
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