Generally, if you are a self-employed business owner, you must register your business for VAT. You register for VAT at indberet.virk.dk. Once you have registered, you will be given a CVR no. (business registration no.)/SE no. (VAT no.) and a registration certificate.
Revenue of less than DKK 50,000
If you are self-employed and your business's sales subject to VAT are less than DKK 50,000 over a 12-month period, it is up to you if you want to register for VAT.
If you register for VAT, you need to charge, declare and pay VAT even if your sales subject to VAT are less then DKK 50,000.
Revenue of more than DKK 50,000
You must register for VAT if your business's sales subject to VAT exceeds DKK 50,000 over a 12-month period.
If you know that your sales will exceed DKK 50,000, you must register no later than 8 days before you start your business.
Register your business at indberet.virk.dk (link in Danish)
See your registration certificate (link in Danish)
Services exempt from VAT
If you sell certain services, you are exempt from VAT. As a general rule, you pay payroll tax instead of VAT. Services that are exempt from VAT include certain types of healthcare treatment services or teaching services.
You can have both sales that are subject to VAT and sales that are exempt from VAT, for example if you sell goods such as lotions and provide VAT-exempt healthcare treatment services.
You only have to pay VAT on the sales subject to VAT.
Services exempt from VAT
Special registration
Be aware that in some cases your business needs a special registration in addition to the ordinary VAT registration. This applies, for example, when:
- Your business imports goods from countries outside the EU. In that case, you must register as an importer at indberet.virk.dk.
- Your business rents out commercial property and charges VAT on the rent. In that case you must complete form no. 31.001. Please note that the form is only available in Danish.
Form 31.001: Frivillig registrering på udlejning af fast ejendom (Optional registration of renting out property) (form in Danish)
Change your VAT settlement period
At indberet.virk.dk you can apply for a shorter VAT settlement period, for example quarterly settlement periods instead of half-yearly settlement periods. It is not possible to apply for a longer settlement period than what you already have.
Optional shorter VAT settlement periods for companies etc. (indberet.virk.dk)
Revenue treshold for VAT settlements Type of business | Annual revenue (DKK) | Settlement period |
Small businesses | 0-5 million | Half-yearly |
Medium-sized businesses | 5-50 million | Quarterly |
Large businesses | More than 50 million | Monthly |
The Tax Agency can change your VAT settlement period
Each November, the Danish Tax Agency (Skattestyrelsen) assesses whether your VAT settlement period is appropriate based on your VAT declarations for the most recent period from 1 July the year before until 30 June.
We can only grant you longer settlement periods if you have declared and paid VAT throughout the 12-month period.
If we change your settlement period, you will be advised of the change in your digital mailbox. The change will take effect on 1 January the following year.
If your business has purchased electronic equipment (PC, mobile phone, etc.) from a wholesaler in the period of 1 July last year until 30 June this year and you have calculated your output VAT according to the rules on reverse charge, such purchases are included in the calculation of your revenue. And this revenue is the basis for changing the settlement period. However, such purchase may not be included in the revenue.
We do not know the amount of such purchase and therefore we ask you to contact us if your settlement period has been changed to a shorter settlement period due to the amount of output VAT including reverse charge. Please contact us by email via E-tax for businesses (TastSelv Erhverv) under the tab ‘Kontakt' (Contact).