General requirements

General requirements

If a business established in Denmark is required to register for VAT, it must complete an online application using a digital signature or NemID. The application must be submitted at least eight days before the business starts making taxable supplies. Penalties can be imposed for late registration.

If an overseas business is required to register for VAT in Denmark, it must submit the application form for non-Danish companies (available at https://virk.dk/myndigheder/stat/ERST/selvbetjening/Registration_of_Non-Danish_Company__Start_-_40112).

The application form can be filed electronically or it can be printed and submitted in hard copy to the following address:

Erhvervs- og Selskabsstyrelsen

Kampmannsgade 1

DK-1780 Copenhagen