As a general rule, if your business is registered for VAT, you may deduct VAT when purchasing goods or services for resale or for use in the operation of your business. 

Report VAT deductions

You need to determine the purpose of the purchase. Will the purchase be used in your business activities, whether subject to VAT or exempt from VAT, or will it be used for private purposes? You may only deduct VAT from expenses incurred in respect of your business activities subject to VAT.

You may deduct VAT from goods purchased for resale, running operating costs and asset purchases.

A purchase invoice must contain the following information:

  • invoice date
  • sequential invoice number
  • seller's VAT registration number (CVR/SE no.)
  • seller's name and address
  • buyer's name and address
  • quantity and nature of the goods or services supplied
  • delivery date if it differs from the invoice date
  • price of the goods/services exclusive of VAT, discounts or rebates, unless these are included in the unit price
  • current VAT rate
  • VAT amount

The invoice must be issued to your business (correct cost object) and must contain information about the seller and the goods or services purchased by you.

The date of the invoice determines when you can obtain the deduction.

If the purchase amount is less than DKK 3,000, a simple invoice will be sufficient, a till receipt for example.

If you have received a till receipt for your purchase instead of an invoice, the till receipt must contain the following information as a minimum:

  • seller's name or registration number (CVR/SE no.)
  • date of issue
  • type of goods
  • the VAT amount or the total price inclusive of VAT

If you purchase goods for more than DKK 3,000, you need a complete invoice if you want the deduction.

It is your duty as a buyer to ensure that the purchase can be documented by means of a correct invoice or till receipt. If your purchase invoices do not meet the above requirements, the Danish Tax Agency (Skattestyrelsen) may refuse to approve your VAT deduction. If you purchase goods for more than DKK 3,000, you need a complete invoice if you want the deduction.

The invoice date determines when you must record the purchase in your accounts and declare VAT. This also applies even if you have not yet paid for the goods or services.

You are entitled to a full VAT deduction for goods purchased for resale or for use in your production. The goods may not be used for private purposes.

You are entitled to a full deduction for:

  • goods purchased for resale or renting out
  • materials for the production of goods
  • goods used for repairs
  • transport of your goods
  • packaging for your goods

You are not entitled to a deduction for:

  • Goods used for private purposes or other purposes, for example VAT-exempt business activities (VAT on self-supply).

Conditions for obtaining full deduction

  • The goods were purchased from another business registered for VAT.
  • In order to deduct VAT, you must be able to document your purchase, for example by means of an invoice or till receipt.

You can check the businesses you work with to see if they are registered for VAT or if they are registered as employers. If they are not registered, you may risk losing your deduction.

Check if a business is registered for VAT in Denmark (in Danish)

Check if a business is registered as an employer and has employees (in Danish)

If you work with non-Danish businesses, you may also check if they are registered for VAT in their home countries. There may be certain requirements for non-Danish business to be registered in RUT (Register of non-Danish service providers).

Check VAT numbers in the EU/EEA (

Check to see if a non-Danish business is registered in RUT ( and read about the rules (in Danish)

    Please see our legal guide (in Danish) for further legal information.