VAT Registration in Denmark (2026): Thresholds, how to file, and new rules
Value-added tax (VAT), known as MOMS in Danish, is a critical tax consideration when launching a business in Denmark. As of January 1, 2026, the system has undergone its most significant update in years, particularly regarding digital bookkeeping and new industries now subject to VAT. This guide breaks down what international founders need to know to stay compliant this year.
When do you need to register for VAT?
Denmark maintains a DKK 50,000 sales threshold before VAT registration becomes mandatory. If you expect your business to sell more than 50,000 kr. worth of goods or services within a calendar year, you must register for VAT with the Danish Tax Agency (Skattestyrelsen).
Important 2026 changes to VAT liability
Historically, many services were exempt from VAT. However, as of January 1, 2026, the following commercial services are now VAT-liable if they exceed the 50k threshold:
- Fitness and Wellness: Group training, yoga classes, and personal coaching.
- Mental Sports: For-profit clubs for bridge, chess, and backgammon.
- Leisure Instruction: Non-vocational classes such as music, cooking, and ceramics for adults.
- The "Age 30" Rule: Many of these new VAT requirements apply specifically to services provided to adults aged 30 and older. If your clients are under 30, the services may remain exempt, but you must now document their ages in your bookkeeping.
Key Threshold Points:
- Calendar Year Basis: The 50,000 kr. limit is measured from January to December.
- Late Registration Fines: If you exceed the threshold without registering, you are liable for the 25% VAT you should have charged, often leading to significant out-of-pocket costs and fines.
- Voluntary Registration: You can register before hitting the threshold to reclaim VAT on startup investments, such as equipment or inventory.
How to register for VAT (MOMS)
Registration is handled through the Danish Business Authority (Erhvervsstyrelsen).
- New Companies: You can select VAT registration during the initial company formation process on Virk.dk.
- Existing Companies: Log into Virk.dk with your MitID Erhverv and add the "Register VAT" service to your existing CVR number.
- Non-Resident Owners: If you do not have a Danish MitID, you must use Form 40.112 (Start-up declaration) and submit it via email. This process takes longer, so plan for a 2–3 week buffer.
Once registered, your company gets a VAT number (which is just your CVR number with “MOMS” status). You must then add 25% VAT to your sales in Denmark (with some exceptions for zero-rated or exempt goods/services, though most typical services have 25%). The standard VAT rate in Denmark is 25% on almost all goods and services, with no lower reduced rates – Denmark keeps it simple with a single high rate.
Mandatory digital bookkeeping (New for 2026)
A major update for 2026 is the final enforcement of the Danish Bookkeeping Act.
- If your VAT-registered business has a turnover exceeding DKK 300,000, you are now legally required to use a certified digital accounting system.
- Your system must be able to send/receive electronic invoices and generate a SAF-T file for automated tax audits.
Filing VAT: Frequency and Deadlines
Filing frequency is determined by your annual turnover. New businesses are typically set to quarterly filing.
2026 Quarterly Deadlines:
Q1 - Jan - Mar: Filing & Payment Deadline - June 1, 2026 (due to weekend)
Q2 - Apr – Jun: Filing & Payment Deadline - August 31, 2026 (due to weekend)
Q3 - Jul – Sep: Filing & Payment Deadline - November 2, 2026 (due to weekend)
Q4 - Oct – Dec: Filing & Payment Deadline - March 1, 2027
Understanding SKAT and other registrations
- Zero Returns: Even if you have zero sales in a period, you must file a "zero return" (nulindberetning) to avoid an automatic 800 kr. fine.
- Monthly Filing: If your turnover exceeds DKK 50 million, you must file monthly, usually by the 25th of the following month.
Aside from VAT, international founders should be aware of:
- Employer Registration: Required before paying salaries to yourself or employees.
- A-Skat & AM-bidrag: Income tax and labor market contributions withheld from wages.
- Import/Export (EORI): Necessary if trading goods outside the EU.
Bottom Line: 2026 is a year of transparency and digitization for Danish taxes. Between the new "Fitness VAT" and the Digital Bookkeeping Act, staying compliant requires more than just spreadsheets.
Confused about VAT or unsure how to get registered for taxes in Denmark?
