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 acquisitions | DKK 80,000 |
| VAT deregistration | DKK 50,000 |
|
| B. VAT rates |
| Standard rate | 25% |
| Zero rate | 0% newspapers (including online newspapers) and publications –
special requirements regarding their contents |
| Special regime for foreign tourist buses | The carrier is liable to pay VAT in the amount of DKK 0.25 (€0.03) |
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