VAT Reverse Charge in Denmark

How the reverse charge mechanism applies to B2B transactions involving Denmark businesses, how to invoice it, and how to verify a Denmark VAT number (DK) in VIES before you treat a supply as reverse charge.

When reverse charge applies to Denmark transactions

Under the EU general place-of-supply rule (VAT Directive Article 44), most cross-border B2B services to a business established in Denmark are taxed in Denmark — and under the reverse charge (Article 196) your customer, not you, accounts for the VAT. You issue the invoice with no VAT charged, and the Denmark buyer declares it on their own return as both output and input VAT, netting to zero for a fully taxable business. Some supplies are exceptions to the general rule — for example services connected to immovable property, or admission to events — where this does not apply.

For these B2B services covered by the general rule, you do not need to register for VAT in Denmark (other activities — holding stock locally, B2C sales, or supplies of goods with installation — can still trigger a local registration). The cross-border reverse charge does not apply to consumer (B2C) sales; note that some countries also operate separate domestic reverse-charge rules for specific sectors such as construction or electronics.

How to invoice a Denmark business under reverse charge

Charge 0% VAT and add a note stating that the VAT is accounted for by the recipient. Both English and the local language are acceptable:

English: Reverse charge — VAT to be accounted for by the recipient
Denmark: Omvendt betalingspligt

Under Article 226(11a) of the VAT Directive, the only wording legally required is the term Reverse charge — the English term is accepted across the EU, so the local-language form above is customary rather than mandatory. Confirm the exact wording your own tax authority expects.

The standard moms rate in Denmark is 25% — relevant context for the buyer who self-accounts, even though no VAT changes hands on your invoice.

Verify the Denmark VAT number first

The reverse charge is only valid if the buyer is a genuinely VAT-registered business. If you treat a supply as reverse charge against a DK number that turns out invalid or cancelled — and cannot otherwise prove the customer is in business — the tax authority can assess you for the full VAT plus interest and penalties. (These cross-border B2B services are outside the scopeof VAT in your country rather than “zero-rated”, but the documentation burden is the same.) Always confirm the number returns valid: true in VIES at the time of invoicing, and store the result.

Before you invoice: check the buyer's Denmark VAT number for free at the VAT number validator, or automate it in your invoicing flow with the vatnode API.

Check a Denmark VAT number now

Free VIES lookup for one-off checks, or the vatnode API for automated reverse-charge validation with an audit trail.

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Denmark reverse charge — FAQ

Do I charge VAT on B2B sales to a Denmark business?

Usually no. For most cross-border B2B services, the reverse charge applies: you invoice with 0% VAT and your Denmark customer accounts for the VAT in Denmark under the EU Article 196 general rule. This holds only when the customer is a VAT-registered business — you must confirm their DK VAT number is valid in VIES first.

What wording goes on a reverse-charge invoice to Denmark?

State that the VAT is accounted for by the recipient. In English: "Reverse charge — VAT to be accounted for by the recipient". The Denmark wording is "Omvendt betalingspligt". Either is acceptable on an EU reverse-charge invoice.

What is the standard VAT rate in Denmark?

The standard moms rate in Denmark is 25%. This is the rate the buyer self-accounts for under the reverse charge — though for a fully taxable business it nets to zero (output and input VAT cancel).

What happens if the Denmark buyer's VAT number turns out to be invalid?

If you zero-rated the supply but the DK VAT number was invalid, cancelled, or fake, you applied the reverse charge without a legal basis. The tax authority can assess you for the full VAT amount plus interest and penalties. Always verify in VIES at the time of invoicing and keep the result.