Selling to Denmark 2026 — VAT Rates, Rules & Compliance

This guide covers the Denmark-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Danish customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Denmark (MOMS)

In Denmark, VAT is known as MOMS (merværdiafgift). Denmark operates one of the simplest VAT systems in the EU: a single rate of 25% applies to almost all goods and services.

Standard Rate: 25%

Applies to virtually all goods sold to Danish consumers: electronics, clothing (including children’s clothing), food, books, medicines, digital services (SaaS, downloads, streaming), and all other physical goods.

This single-rate structure means there are no reduced-rate categories to configure in your e-commerce platform. Every taxable sale to a Danish consumer is charged at 25%. The one narrow exception is newspapers, which are zero-rated.

Zero Rate: 0%

Newspapers and news periodicals (print) are zero-rated

For the vast majority of e-commerce sellers, 25% applies to every sale.

Currency: Danish Krone (DKK)

Denmark uses the Danish Krone (DKK), not the Euro. Denmark is an EU member but has a formal opt-out from adopting the Euro (one of only two EU states with such an opt-out). The Krone is pegged to the Euro within a tight fluctuation band under ERM II.

In practice:

Your checkout should display prices in DKK for Danish customers (approximately 7.46 DKK per EUR, with minimal fluctuation due to the peg)
IOSS returns are filed in EUR; use the ECB or Danish National Bank rate for conversion
Payment processors (Stripe, PayPal) handle DKK automatically

Selling to Danish Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Danish consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Danish consumer, you must comply with Danish MOMS rules.

IOSS vs non-IOSS in Denmark

If you sell physical goods under €150 to Danish consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped by Danish customs (Toldstyrelsen)
PostNord Denmark or a courier contacts the customer to collect outstanding MOMS
The hidden cost: PostNord charges a customs clearance fee — typically 80–120 DKK (~€11–16) per parcel
Danish consumers have high purchasing power and high service expectations; unexpected customs fees are particularly damaging to conversion and repeat purchase rates

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and correct product descriptions.

The simplicity of the single rate

Unlike most EU countries, you do not need to research Danish reduced-rate categories for your products. Apply 25% to all sales and your MOMS calculation is correct.

Selling to Danish Businesses (B2B)

For sales to a VAT-registered Danish business, the standard EU B2B rules apply.

Validate the CVR/MOMS number. Danish VAT numbers start with ‘DK’ followed by 8 digits (e.g., DK12345678). The CVR (Central Business Register) number and the MOMS number are often the same. Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The Danish business accounts for MOMS on their own Danish return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or in Danish: “Omvendt betalingspligt”.

Key Compliance Requirements for Denmark

Invoice retention — 5 years

Danish bookkeeping law (Bogføringsloven) requires retention of accounting records and invoices for 5 years from the end of the financial year.

Invoice requirements

Danish invoices must include your VAT number, the customer’s full address, a unique sequential invoice number, the MOMS rate applied, and the date of supply. Invoices below DKK 3,000 (~€400) may use a simplified format.

E-invoicing for B2B

Denmark was an early adopter of mandatory electronic invoicing. Danish public-sector entities (government, municipalities) require invoices in the OIOUBL format via the NemHandel network. For B2B sales to Danish companies in the private sector, standard PDF invoices are acceptable for cross-border sellers, but PEPPOL BIS 3.0 invoices are increasingly expected for larger contracts.

Strong consumer protection laws

Danish consumer law (Forbrugeraftaleloven) provides some of the strongest buyer protections in Europe, including a 14-day right of cancellation on distance sales. Ensure your returns policy clearly reflects these rights for Danish consumers.

No reduced rates — simpler compliance

The single MOMS rate makes Denmark one of the least complex EU VAT destinations from a rate perspective. All your products are charged at 25%, reducing the risk of misconfiguration.

Shipping to Denmark: Documentation

Electronic customs data: ensure your carrier transmits customs data electronically to Toldstyrelsen.
Accurate descriptions: use specific product descriptions with correct HS tariff codes.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient for electronic customs clearance.

Selling from a Specific Country?

The Denmark-specific rules above apply to any international seller.

United Kingdom — Post-Brexit, GB sellers shipping to Denmark face standard non-EU customs requirements. Denmark is a significant UK export market in Scandinavia.
United States — guide coming soon
Australia — guide coming soon