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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.

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Base Details

KeyValue
Tax Country CodeDK
CurrencyDKK
Base Time ZoneEurope/Copenhagen

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Tax Categories

CodeNameTitle
VATVATValue Added Tax

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VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate25.0%

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Correction Definitions

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

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note