VAT registration in Denmark for your online store
VAT registration in Denmark, returns filed in Denmark and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Denmark you need a VAT number in Denmark and you must file your returns there. The service includes registration and tax compliance in Denmark: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Denmark: 25% (reduced: none (zero rate only in specific cases)). Denmark has no reduced rates: everything is at 25%. In return, registration and the quarterly return are among the most straightforward in the EU.
When you need a VAT number in Denmark
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Denmark: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Denmark and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Denmark in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Denmark at a glance
| 🇩🇰 Denmark | |
|---|---|
| Standard VAT rate | 25 % |
| Reduced rates | none (zero rate only in specific cases) |
| Where you register | With the Danish Tax Agency (Skattestyrelsen), registering as a foreign business in the business register. |
| What number you get | Danish SE/CVR number, which doubles as the VAT number (DK) |
| What you file | Quarterly VAT return; monthly above the turnover threshold and half-yearly for the smallest businesses. |
| Transactions with other countries | Intra-EU sales return (EU-salg uden moms) and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for non-EU businesses, except countries with an agreement (Norway, Iceland, Greenland and the Faroe Islands); included in the service. |
| Packaging and EPR | Denmark is rolling out packaging EPR with registration with Dansk Producentansvar. Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Denmark
With the Danish Tax Agency (Skattestyrelsen), registering as a foreign business in the business register. File preparation, submission and follow-up until you have the number.
Returns on time
Quarterly VAT return; monthly above the turnover threshold and half-yearly for the smallest businesses. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses, except countries with an agreement (Norway, Iceland, Greenland and the Faroe Islands); included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Denmark is rolling out packaging EPR with registration with Dansk Producentansvar. Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Denmark, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Denmark and which channels you sell through there.
Registration
VAT registration in Denmark and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Danish VAT number?
If you hold stock in Denmark and sell from there to Danish customers. Distance sales from Spain go through OSS.
Can I declare sales from my stock in Denmark through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Denmark for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Denmark go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.