> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# 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

<AccordionGroup>
  <Accordion title="bill.Invoice">
    | Field      | Test                                                                                                             | Validation Code / Message                                                                                   |
    | ---------- | ---------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------- |
    | `supplier` | <ul class="gobl-test"><li>Context: regime in \[DK]</li><li>Has tax ID code or identity with 'CVR' type</li></ul> | `GOBL-DK-BILL-INVOICE-01`<br />Invoice DK supplier must have either tax ID code or identity with 'CVR' type |
  </Accordion>

  <Accordion title="org.Identity">
    | Field  | Test                                                     | Validation Code / Message                                       |
    | ------ | -------------------------------------------------------- | --------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Is CVR</li><li>Valid</li></ul> | `GOBL-DK-ORG-IDENTITY-01`<br />Invalid Danish CVR identity code |
  </Accordion>

  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                       |
    | ------ | --------------------------------------------------------------- | --------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[DK]</li><li>Valid</li></ul> | `GOBL-DK-TAX-IDENTITY-01`<br />Invalid Danish VAT identity code |
  </Accordion>
</AccordionGroup>