Domestic supplies (Denmark)
Any natural or legal person that makes taxable supplies of goods or services in Denmark may have an obligation to register and account for VAT.
A Danish VAT registration may also be required where the thresholds (see 14.1) are exceeded in respect of distance selling (see 14.5) and/or supplies of BTE services into Denmark (except for non-EU companies for which no de minimis threshold applies) (except where the One Stop Shop system is used (see 14.50)) or intra-EU acquisitions of goods (see 14.6).
VAT registration can be effected by either natural or legal persons (for example,
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Web page updated on 17 Mar 2025 16:09