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Commentary

Time of supply (tax points)

11 Denmark
11 Denmark | Commentary

Time of supply (tax points)

11 Denmark | Commentary

Reporting obligations

Time of supply (tax points)

The basic tax point for goods is the date that the goods are delivered. For services, the basic tax point is the date that the service is performed. In Denmark, VAT is normally due on the date that the invoice was issued even if this occurs after the basic tax point has been created.

The table below sets out the tax point rules for specific types of supply.

Prepayments or
advance payments
If the supplier receives a prepayment or advance payment. VAT will be due when the payment is

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