Denmark

Denmark’s tax system is administered by the Danish Tax Agency (Skattestyrelsen). As an EU member state, Denmark follows the EU VAT Directive.

VAT (Moms, short for Merværdiafgift) applies at a single standard rate on most goods and services. Unlike many other EU countries, Denmark does not have reduced VAT rates, making it one of the simplest VAT systems in Europe. Certain supplies are zero-rated (e.g. exports, newspapers) or exempt (e.g. healthcare, education, financial services).

Businesses are identified by their CVR number (Det Centrale Virksomhedsregister), an 8-digit number. The Danish VAT number uses the format DK followed by the 8-digit CVR number. E-invoicing via the NemHandel/PEPPOL network is mandatory for all B2G transactions.

Base Details

Key	Value
Tax Country Code	DK
Currency	DKK
Base Time Zone	Europe/Copenhagen

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	25.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
supplier	Context: regime in [DK] Has tax ID code or identity with ‘CVR’ type	GOBL-DK-BILL-INVOICE-01 Invoice DK supplier must have either tax ID code or identity with ‘CVR’ type

org.Identity

Field	Test	Validation Code / Message
code	Is CVR Valid	GOBL-DK-ORG-IDENTITY-01 Invalid Danish CVR identity code

tax.Identity

Field	Test	Validation Code / Message
code	Code in [DK] Valid	GOBL-DK-TAX-IDENTITY-01 Invalid Danish VAT identity code