VAT registration

Commentary

Foreign businesses

11 Denmark
11 Denmark | Commentary

Foreign businesses

11 Denmark | Commentary

Foreign businesses

Foreign businesses are required to register for VAT in Denmark if they make the following types of supplies:

  1.  

    •     Supplies of goods located in Denmark at the time of supply.

  2.  

    •     Intra-EU acquisitions of goods in Denmark.

  3.  

    •     Distance sales that exceed the annual threshold.

  4.  

    •     B2C supplies of broadcasting, telecommunication and e-services in Denmark.

  5.  

    •     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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