VAT and payroll tax

The Danish Tax Agency

If your business is registered for VAT, you must keep records of your purchases and sales of goods and services. At the end of each VAT settlement period you need to calculate your VAT and file your VAT return with the Danish Tax Agency. Read more about VAT in the tabs.

Selected self-service

Applying for a refund of VAT paid abroad (own business)

You can either apply for a VAT refund yourself or have other businesses (representatives) do it for you. There are different processes, depending on the applicant.

Applying for a refund of Danish VAT for foreign businesses domiciled outside the EU

Businesses domiciled in countries outside the EU can obtain refund of VAT on goods and services purchased in Denmark. Danish VAT is 25%. Foreign businesses need to apply for a refund of VAT. The amount is not refunded automatically.

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Introduction to payroll tax

Businesses which sell VAT-exempt services are generally subject to payroll tax. The tax is based on the salaries and wages paid by the business to its employees and/or the business’s taxable profit.

Introduction to payroll tax

How to pay payroll tax

Payroll tax can be paid via Netbank (online banking), Nets (PBS) or from a non-Danish account. Read about the payment methods and see the rules for due payment.

How to pay payroll tax

Calculation of payroll tax

Once you have registered for declaration and payment of payroll tax, you need to know how to calculate the correct payroll tax.

Calculation of payroll tax

Changes to a business

You need to change your business’s registration for payroll tax in case of relevant changes in your business or if it is discontinued. You do so at www.indberet.virk.dk.

Changes to a business

VAT and payroll tax

Selected self-service

Applying for a refund of VAT paid abroad (own business)

Applying for a refund of Danish VAT for foreign businesses domiciled outside the EU

You might want to read this

Introduction to payroll tax

How to pay payroll tax

Calculation of payroll tax

Changes to a business

Contact

The Danish Tax Agency

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