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Invoicing from Denmark

Danish VAT (Moms) guide for service businesses

25%

Standard Rate

None

Reduced Rates

DK

VAT Prefix

Moms

Local Name

VAT Registration in Denmark

In Denmark, VAT is called Moms (Merværdiafgift). You register with Skattestyrelsen (Danish Tax Agency) to obtain a CVR number and SE number for VAT.

Registration Threshold

Denmark requires VAT registration if your annual turnover exceeds DKK 50,000 (approximately €6,700). Below this threshold, VAT registration is optional.

Denmark has one of the highest VAT rates in the EU at 25%, with no reduced rates for most goods and services.

Cross-Border SME Scheme (Directive 2020/285)

Since January 2025, small businesses established in other EU Member States can apply for VAT exemption in Denmark, provided their EU-wide annual turnover does not exceed €100,000 and they meet Denmark's local threshold. Registration is via a single prior notification in the Member State of establishment.

VAT Rates

Rate type	Percentage
Standard	25%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Denmark is unique among EU countries in having only one VAT rate. Some supplies are exempt (healthcare, education, financial services) but there are no reduced rates.

Invoice Requirements (Faktura)

Danish invoices must include:

Your details

1 Business name and address

2 CVR number and SE number

Client details

3 Client name and address

4 Client VAT number (if B2B EU)

Invoice details

5 Sequential invoice number

6 Invoice date + delivery date

7 Description of services

Amounts

8 Amount excluding Moms

9 Moms rate and amount

10 Total including Moms

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Cross-Border Invoicing

To EU Businesses (B2B)

For B2B services to other EU countries, the omvendt betalingspligt (reverse charge) applies. Invoice without Moms — the buyer accounts for VAT in their country.

Required invoice note

"Omvendt betalingspligt / Reverse charge"

You should verify that your client is a taxable person — the standard way to do this is by checking their VAT number through VIES.

To EU Consumers (B2C)

For most services to consumers in other EU countries, charge Danish Moms (25%). For digital services, you may need to register for OSS and charge the destination country's VAT rate.

Outside the EU

Services to clients outside the EU are outside the scope of Danish Moms. Invoice without VAT.

Required invoice note

"Ydelse uden for EU / Service outside EU scope"

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically when you add a client. If VIES is down, you can continue working—Invoxo saves the last known status. The correct omvendt betalingspligt treatment and invoice notes are applied automatically.

Learn more about reverse charge →

Danish VAT Number Format

Danish VAT numbers follow the format: DK + 8 digits (the CVR number without spaces).

Example

DK12345678

The VAT number is based on your CVR (Central Business Register) number. For VIES purposes, use the DK prefix followed by 8 digits.

Common questions

What is the Danish VAT number format? ⌄

Danish VAT numbers follow the format DK + 8 digits (your CVR number without spaces). For example, DK12345678.

How does omvendt betalingspligt work? ⌄

Omvendt betalingspligt (reverse charge) applies to B2B services to other EU countries. You invoice at 0% Moms, and the client accounts for VAT in their country.

Is there a reduced VAT rate in Denmark? ⌄

No. Denmark has a single standard rate of 25% with no reduced rates. However, some supplies (like newspapers) are VAT-exempt.

What are the invoice requirements? ⌄

Danish invoices must include your CVR number, VAT number, client details, invoice date and number, service description, and amounts with Moms clearly shown.

Disclaimer: This guide covers common scenarios for service businesses invoicing from Denmark. For complex situations, confirm requirements with your revisor.