Denmark

The VAT small-business threshold in Denmark is DKK 50,000 of annual turnover. The standard VAT rate is 25%.

You must register for VAT when turnover exceeds DKK 50,000 in a calendar year, and register and pay VAT from the sale that causes the excess, including that transaction. A separate DKK 350,000 threshold applies to first-time sales of certain works of art.

Since 1 January 2025, Denmark also applies the EU cross-border small-business exemption: a business established in another member state can use Denmark’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Two sectoral thresholds (DK01 general, DK02 works of art).

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Denmark?

The VAT small-business threshold in Denmark is DKK 50,000 of annual turnover.

What is the standard VAT rate in Denmark?

25%. There is no reduced rate.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.