top of page
This site was designed with the
.com
website builder. Create your website today.Start Now
VAT Obligations

 

 

If you are VAT registered in Denmark, you will have to comply with a number of obligations from the Danish Tax authorities. Schilder-Willert ApS will assist with the obligations on your behalf, if you wish. We will contact you when information needs to be provided by your company and therefore you will not miss any deadlines.

​

We can also assist you with setting up a NemId and a NemKonto (a bank account linked to the Danish Tax authorities).

​

​

VAT return

VAT returns must be filed either monthly, quarterly or semi-annually depending on the company’s annual turnover. Electronic filing of VAT returns is mandatory. Newly registered companies are generally set to file VAT on a quarterly basis at the beginning of their VAT liable activities in Denmark. If your company’s annual turnover in Denmark exceeds DKK 55,000,000 the company is set for monthly filing immediately. And if the turnover does not exceed DKK 5,000,000 the frequency will be changed to semi-annual.

​

​

European sales listings (EC Sales List)

If you sell zero-rated (reverse charge) goods or services to taxable companies in other EU countries you are obliged to report a monthly EC sales list. If you are not liable to file VAT monthly the reporting frequency for EC sales lists can be changed to quarterly.

​

The information is reported as a total amount per customer for the given period, divided into sales of goods, services and triangulation. Your customer’s VAT number must be registered with the VAT Information Exchange System (VIES) in order to be eligible for an EC sales list declaration.

​

 

Intrastat

Intrastat is the statistics which describe Denmark’s foreign trade with goods to and from other EU member states. Intrastat declarations must be submitted monthly if following thresholds are exceeded:
 

  • Imports to Denmark: DKK 6,000,000

  • Exports from Denmark: DKK 4,700,000

  • The companies obliged to report Intrastat are selected on the basis of the information reported on the VAT return and on previous reports of Intrastat.

​

​

Excise duty

Some types of goods are subject to excise duties - for example:
 

  • alcohol and alcoholic beverages

  • wine, beer, mineral waters

  • tobacco

  • coffee and tee

  • oil, gas and electricity

  • packaging

 

Generally, a company must register for excise duties whether the company produces excised goods themselves or buys the excised goods from abroad. There are different forms of registration depending on the situation. Excise duties are accounted and paid for every month. The Danish authorities can require the foreign company to appoint a Danish fiscal representative depending on the specific situation. Contact us for further information.

​

 

Correspondence with the tax office

Besides the ongoing submission of the mentioned declarations, we also manage the relations with the Danish tax office and deal with all correspondence from them on your behalf.

​

 

De-registration

Once registered for VAT a business is obligated to comply with all VAT reporting deadlines. However, if taxable business activity no longer exists in Denmark, or your company has ceased trading here, it can cancel the VAT registration. If you need to de-register your company, we will handle this for you as well.

​

A de-registration will not be accepted by the authorities if there are any outstanding VAT returns to be filed or if there are queries or audits which have not been ended.

bottom of page