VAT Guide for Transport & Logistics in Denmark

    Transport & Logistics operating in Denmark charge the standard VAT rate of 25%. Registration becomes mandatory at DKK 50,000 (~€6,700), returns are filed monthly, quarterly, or biannually, and cross-border B2B services are generally reverse-charged to the customer.

    Standard rate25%
    Reduced ratesNone
    Registration thresholdDKK 50,000 (~€6,700)
    Filing frequencyMonthly, quarterly, or biannually
    CurrencyDKK
    In force since01 Jan 1992
    Last verified01 Sept 2026

    Official source

    Skattestyrelsen

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Denmark

    You invoice a customer based in Denmark for DKK 1,000.00 of transport & logistics work.

    Add 25% VAT: DKK 250.00. Total invoiced DKK 1,250.00, declared in your monthly, quarterly, or biannually return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same DKK 1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell DKK 12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your monthly, quarterly, or biannually return is filed after the deadline.

    Interest at the national bank rate + 0.7% per month. Fixed fines for late filing.

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    Compliance checklist

    • Confirm whether you are above DKK 50,000 (~€6,700)
    • Register with Skattestyrelsen before your first taxable supply
    • Apply 25% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly, quarterly, or biannually and archive invoices for the statutory period
    • No reduced VAT rates — 25% applies to almost everything
    • Mandatory digital bookkeeping

    FAQ — Transport & Logistics in Denmark

    When must transport & logistics register for VAT in Denmark?

    Registration is required at DKK 50,000 (~€6,700). Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to transport & logistics in Denmark?

    The standard rate is 25%. Applied since 1992-01-01, last verified against Skattestyrelsen on 2026-09-01.

    How often do I file VAT returns in Denmark?

    Monthly, quarterly, or biannually. Interest at the national bank rate + 0.7% per month. Fixed fines for late filing.

    What must appear on an invoice in Denmark?

    Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Denmark for my sector?

    No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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