VAT (moms) and invoicing in Denmark (2026)

Danish VAT is called moms (merværdiafgift). It is administered by the Danish Customs and Tax Administration through skat.dk, and the rules are in the Momsloven (the VAT Act). This guide explains what a small business in Denmark needs to know in 2026: the rate, when to register, when to file, what an invoice must contain, and the digital bookkeeping and e-invoicing rules that are changing how Danish businesses invoice. Figures are as of October 2026.

Danish VAT at a glance

Denmark is one of the few EU countries with one VAT rate and no reduced rates:

Because 25% is charged on the price excluding VAT, VAT makes up 20% of a price including VAT. That shortcut is useful when you read a till receipt: DKK 1,250 including VAT contains DKK 250 VAT.

When you must register

You must register your business for VAT when your sales of goods and services exceed DKK 50,000 in a period of 12 months. Below that, registration is voluntary, which can make sense if you sell mainly to other businesses and want to deduct the VAT on your costs.

You register through virk.dk. Your invoices then show your CVR number or SE number.

VAT returns and payment

How often you file depends on your annual VAT-taxable revenue. The payment is due on the same day as the return.

The 2026 deadlines published by skat.dk:

You must file a return (a zero return if necessary) for every period, even with no sales. If you do not, the tax administration estimates your VAT and charges a DKK 1,400 fee plus interest.

What a Danish invoice must show

When you sell VAT-liable goods or services, you must issue an invoice (Momsloven § 52 a). Skat.dk lists what a full invoice must contain:

The invoice must be issued in a format that cannot be edited afterwards, such as a PDF, and you keep a copy for your accounts.

Simplified invoice (forenklet faktura). If you sell for under DKK 3,000 to another VAT-registered business, a simplified invoice is enough: your name and address, your CVR number, a sequential number, the issue date, the quantity and type of goods or services, and the total including VAT with the VAT amount (or a statement that VAT is 20% of the total including VAT).

Corrections. Never delete or overwrite an invoice you have sent. Issue a credit note (kreditnota) that refers to the original invoice number, then a new invoice if needed, so that your books and your customer's match.

Record keeping. Keep your vouchers and accounting records for 5 years after the end of the financial year, even if your business closes. You may store them electronically.

Digital bookkeeping and e-invoicing

Denmark is moving businesses onto structured e-invoices through two routes.

Public sector. Since 2005, e-invoices to Danish public authorities must go through NemHandel, the shared infrastructure that carries OIOUBL and Peppol BIS documents. About 99% of invoices to the public sector are received as e-invoices.

The Bookkeeping Act (bogføringsloven). Businesses covered by the digital bookkeeping requirement must keep their books in a digital bookkeeping system:

• companies that file annual reports (ApS, A/S and others) are covered
• sole proprietors are covered from 1 January 2026 if their net turnover exceeded DKK 300,000 in two consecutive income years (in practice 2024 and 2025)
• the system must be registered with the Danish Business Authority (Erhvervsstyrelsen), or, if you use an unregistered system, you are responsible for meeting the requirements yourself
• digital bookkeeping systems must support automatic sending and receiving of e-invoices. Only machine-readable formats such as OIOUBL and Peppol BIS count; a PDF is not an e-invoice

New in September 2026. An executive order on registered bookkeeping systems makes e-invoicing the default: providers of registered systems will enrol their customers in e-invoicing automatically unless the business actively opts out. Enrolled businesses can still agree other invoice formats with customers and suppliers.

EU rules from 2030. Under the EU's VAT in the Digital Age (ViDA) package, digital reporting based on e-invoices applies to cross-border B2B transactions inside the EU from 1 July 2030.

If you must send e-invoices to a public authority, or your bookkeeping obligation requires a registered digital system, you need a registered bookkeeping system or an e-invoicing provider for that part.

A worked example in Danish kroner

A Copenhagen consultancy invoices a client DKK 40,000 net for a project and sells a training course for DKK 8,000 net. In the same half-year it buys a laptop for DKK 12,000 net and pays DKK 6,000 net for software.

VAT to pay for the period: DKK 12,000 − DKK 4,500 = DKK 7,500.

To check a gross amount, use the 20% shortcut: DKK 50,000 × 20% = DKK 10,000 VAT.

Late payment between businesses

The Danish Interest Act (renteloven) protects suppliers:

• between businesses, an agreed payment term cannot exceed 30 days from your payment request, unless you have expressly accepted a longer term and it is not unreasonable to you (§ 3 a)
• if no due date was agreed, interest runs 30 days after you sent the payment request (§ 3)
• late-payment interest is the official lending rate of Danmarks Nationalbank on 1 January or 1 July, plus 8 percentage points (§ 5)
• in B2B claims you can also ask for a fixed compensation for recovery costs (§ 9 a)

Clear due dates and early reminders matter more than the interest itself; see our guide to getting paid faster.

Common mistakes

1. 1Missing the DKK 50,000 limit because turnover is only checked at year end, not over each 12 months.
2. 2Issuing invoices without a sequential number, or reusing a number after a cancellation.
3. 3Using a simplified invoice for sales of DKK 3,000 or more, where a full invoice is required.
4. 4Editing a sent invoice instead of issuing a credit note.
5. 5Treating a PDF as an e-invoice for a public-sector customer.
6. 6Forgetting the zero return in a period without sales, which triggers an estimate and a fee.
7. 7Overlooking the 2026 digital bookkeeping requirement as a sole proprietor above DKK 300,000.

How Clientlly helps

Clientlly brings invoicing and VAT bookkeeping together:

• sequential invoice numbering per series, with the Danish VAT rate on every invoice
• credit notes linked to the original invoice
• invoice PDFs in your client's language, multiple currencies and a card payment link on the invoice
• you can see when an invoice was opened, and automatic reminders go out 3, 14 and 30 days after the due date
• recurring invoices, receipt scanning that reads the VAT, and sales and purchase VAT books, including exports, reverse charge and intra-EU purchases
• VAT reports for you and your accountant, Excel and PDF exports, imports from Excel or CSV, and a mobile app

Clientlly is not a bookkeeping system registered with the Danish Business Authority, and it does not connect to NemHandel or Peppol. If the Bookkeeping Act or your customers require a registered system or e-invoices, you need a registered solution for that part. See the invoicing module and reporting.