What are Denmark's MOMS VAT return requirements?
Effective: 1967-07-03 · Authority: Skattestyrelsen (Danish Tax Agency)
Danish businesses report MOMS (Mervaerdiafgift) electronically through Erhvervsstyrelsen and Skattestyrelsen systems. Large businesses file monthly, medium businesses bi-monthly, and small businesses semi-annually. Denmark's digital infrastructure integrates NemHandel e-invoice data with MOMS reporting.
How do Danish businesses file MOMS returns?
MOMS returns are filed via TastSelv Erhverv (the business self-service portal) or through certified accounting software via API. Accounting software integrated with NemHandel can auto-populate MOMS return fields from e-invoice data. The Skattestyrelsen pre-populates known figures from prior periods.
Frequently Asked Questions
- What is Denmark's MOMS rate?
- Denmark applies a single standard MOMS rate of 25 percent on all taxable supplies. There are no reduced rates in Denmark, unlike most EU member states. Exports, intra-EU supplies, and certain financial services are zero-rated or exempt.
- Does Denmark require e-invoicing for private sector B2B?
- Denmark has not mandated B2B e-invoicing for the private sector. OIOUBL via NemHandel is mandatory for public sector. Private sector adoption is voluntary but high due to strong banking sector and accounting software support for e-invoicing.
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