11 Denmark | Commentary

Key data

11 Denmark | Commentary

11     Denmark

Updated by Peter Eriksen, PKF Munkebo Vindelev

Key data

Information up to date as at 1 October 2021.

A. VAT registration and deregistration thresholds
VAT registration (resident businesses)DKK 50,000
Distance selling of goods and BTE services, for EU established businesses only, from 1 July 2021€10,000
Intra-EU acquisitionsDKK 80,000
VAT deregistrationDKK 50,000
B. VAT rates
Standard rate25%
Zero rate0% newspapers (including online newspapers) and publications –
special requirements regarding their contents
Special regime for foreign tourist busesThe carrier is liable to pay VAT in the amount of DKK 0.25 (€0.03)

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