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VAT and payroll tax

The Danish Tax Agency

Register and pay VAT

When you as a foreign company provide services in Denmark, you must, in some cases, pay VAT in Denmark. This applies to self-employed persons as well. Below you you learn more about how you register and pay your VAT.

When do you have to register for VAT?

As a foreign company you have to register for VAT in Denmark if you:

  • Provide services for private persons in Denmark

  • Provide services to a registered Danish company that are not subjet to reverse change (other services than services provided in connection with an immovable property, transport of persons, restaurant and catering services and short-tim hiring-out of means of transport)

  • Hire sub-contractors that are providing services to your company when you are carrying out a task in Denmark

You have to submit the application for VAT registration at the latest 8 days before you start providing your service in Denmark. If you do not submit the application in time or not at all, or the information that you have provided is not correct or insufficient, you may be sanctioned with a fine.

How to register for VAT

You register for VAT by filling out the form ”Registration of Non-Danish Company – Start - 40.112”.

Once you have registered, the registration certificate with your Danish VAT number (SE-nummer) will be sent to your postal address.

Revenue of less than DKK 50,000

If you are self-employed and your business's sales subject to VAT are less than DKK 50,000 over a 12-month period, it is up to you if you want to register for VAT.

If you register for VAT, you need to charge, declare and pay VAT even if your sales subject to VAT are less then DKK 50,000.

Revenue of more than DKK 50,000

You must register for VAT if your business's sales subject to VAT exceeds DKK 50,000 over a 12-month period.

If you know that your sales will exceed DKK 50,000, you must register no later than 8 days before you start your business.

How to declare your VAT

When you have registered your company for VAT, you will receive a password to E-tax for businesses, which you must activate within 30 days. You must use this password every time you log in to E-tax for businesses.

You must declare VAT for each VAT period. Information about the VAT period is given in connection with registration.

Declare VAT via E-tax for businesses (TastSelv Erhverv) If you forget to declare your VAT, the Danish Tax Agency will automatically assess the VAT amount you have to pay. You will also be charged a fee and interest, if any.

Learn more on how to declare VAT on the Danish Tax Agency's website.

How to pay your VAT

If you want to pay your VAT bills via Nets (PBS), you can set up a direct debit in E-tax for businesses (TastSelv Erhverv).

Sign up for Nets direct debit service (PBS)

Online banking

If you pay your VAT via online banking, you need to use the payment ID shown on the receipt for your VAT declaration. You can also find the payment ID under ‘Stamoplysninger' (Master data) in your tax account in E-tax for businesses (TastSelv Erhverv).

Payments to your tax account

Visa/Dankort and MobilePay

On the receipt page you can choose to pay with your Visa/Dankort or via MobilePay. You have this choice no matter if you file your VAT return on your computer or mobile phone.

Non-Danish bank account

Remember to state your SE-number (VAT registration number), for example in the comments field.

Payment to the Danish Tax Agency (Skattestyrelsen) from a foreign bank account

IBAN: DK87 0216 4069 1633 94

BIC/Swift code: DABADKKK

Account: 02164069163394

Account holder: the Danish Tax Agency

Timely payment

Your payment is timely if:

You pay via online banking and the payment is withdrawn from your account no later than the final due date, and if payment is made according to the bank's terms and conditions for transfers. Please note that banks may have different deadlines for when a transfer is handled on the same day.

You pay by means of giro transfer forms no later than the final due date.

You pay by means of Nets Leverandørservice (Supplier Service) and have approved the payment transfer via E-tax for businesses no later than 4 p.m. on the banking day before the final due date.

You pay by requesting your bank to make a transfer from your account to the account of the Danish Tax Agency (Skattestyrelsen) no later than the day before the final due date.

Additionally, we recommend that you make your payment within the deadline and no sooner than five days before the final due date.

Learn more about VAT (skat.dk)

Please see payments to your tax account for further information (skat.dk)

Please see our Danish-language legal guide for further legal information

When to deregister for VAT?

If you stop providing services in Denmark you have to deregister your company for VAT within 8 days. This means that you close your company in terms of VAT.

You can always request the same VAT number, if you decide to provide services in Denmark again.

You can deregister your company for VAT by filling out this form

The form can be sent via:

  • Email to virksomhed@erst.dk

  • Postal address: Erhvervsstyrelsen Langelinie Alle 17 2100 København Ø

Updated 02.02.2021

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