VAT registration

Commentary

Voluntary registration

11 Denmark
11 Denmark | Commentary

Voluntary registration

11 Denmark | Commentary

Voluntary registration

As noted above, there are many situations where VAT registration is compulsory, but it is also possible to register for VAT voluntarily where the value of taxable supplies, distance sales or intra-EU acquisitions is less than the registration threshold.

Voluntary registration is possible provided the business has made or has a firm intention to make taxable supplies in Denmark.

Foreign businesses that do not make any taxable supplies in Denmark cannot voluntarily register for VAT.

Danish and foreign businesses that lease real estate can voluntarily register for VAT if they elect to make the supplies taxable rather than exempt.

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