Denmark VAT registration threshold

What this value means

PERIOD BASIS: Calendar year. Since 1 January 2025 the exemption tests 'den årlige omsætning her i landet' — defined in momsloven § 71 b, nr. 1 as the total VAT-exclusive value of supplies made in Denmark 'i løbet af 1 kalenderår'. The exemption is unavailable for a full calendar year if the threshold was exceeded in the preceding calendar year, and ceases immediately from the moment the threshold is exceeded during the current calendar year (§ 71 k, stk. 1). This REPLACED the pre-2025 § 48 test ('ikke overstiger 50.000 kr. årligt', administered as a rolling 12-month look). SECOND LIMB: Preceding calendar year ≤ DKK 50,000 (momsloven § 71 k, stk. 1: the exemption cannot be used 'i en periode svarende til 1 kalenderår, hvis tærsklen for fritagelse ... blev overskredet i det foregående kalenderår'). NON-ESTABLISHED SUPPLIERS: Non-established suppliers have a nil threshold: registration under momsloven § 47, stk. 1 from the first taxable supply, because the § 71 e exemption counts only 'årlig omsætning her i landet' of eligible persons. EXCEPTION since 1 January 2025 (Directive (EU) 2020/285 implemented by Lov nr. 332/2024): a taxable person established in ANOTHER EU state can use the Danish 50,000 kr exemption via § 71 e, stk. 4 if it holds an 'EX'-suffixed identification from its home state and its annual union turnover did not exceed EUR 100,000 in the preceding or current calendar year (§ 71 k, stk. 2). Non-EU established: nil threshold, no access to the scheme. IMPORTED DIGITAL SERVICES: No separate domestic threshold for imported digital services: a non-established B2C supplier of electronically supplied services is taxable from the first Danish sale (nil threshold under § 47, stk. 1) unless it uses the EU OSS (Union or non-Union scheme). EU-established sellers below the EUR 10,000 union-wide TBE/distance-sales micro-threshold (Directive 2017/2455) may tax at origin instead. Engines get Denmark wrong twice since 1 Jan 2025: (1) citing § 48 (repealed) and (2) applying a rolling 12-month test — the basis is now calendar-year with a preceding-year lockout (§ 71 k, stk. 1). Exceeding mid-year ends the exemption from that moment, not year-end. Sectoral carve-out: first sales of an artist's own works are exempt up to 300,000 kr annual turnover (§ 71 e, stk. 2; only one sectoral exemption at a time, stk. 3). The old § 48, stk. 2 exemption for blind persons' sales (170,000 kr) existed in LBK 209/2024 but the § 48 regime was repealed. Voluntary registration remains possible (§ 49, as amended to reference § 71 e). The 50,000 kr figure itself predates 2025 — the effective_from is for the current provision (§ 71 e), not the amount's first appearance. New means of transport to other EU countries always trigger registration. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/dk/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/dk/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/dk/vat-registration-threshold

Other Denmark series: Policy interest rate · Value added tax (moms / merværdiafgift) · National minimum wage · Public holidays · Consumer price inflation (forbrugerprisindeks, year-on-year) · Corporate income tax (selskabsskat) · Personal income tax (state income tax, indkomstår 2026) · Danmarks Nationalbank exchange rates