VAT lawyers in Denmark
VAT lawyers in Denmark
Bachmann/Partners provides specialised VAT advisory services to companies operating in Denmark. As experienced VAT advisors and VAT lawyers, we assist clients with VAT consulting, VAT disputes and complex VAT matters requiring a high level of legal and technical expertise.
Our core services include strategic VAT planning, the submission of requests for binding rulings and representation in VAT disputes before the Danish National Tax Tribunal and the ordinary courts, including proceedings before the Court of Justice of the European Union.
VAT consulting and sector-specific VAT advice
VAT issues vary significantly depending on the sector in which an undertaking operates. We provide VAT consulting tailored to the specific activities of each business, ensuring that VAT structures and transactions are compliant with Danish and EU VAT legislation.
Our advisory services cover both the planning of new activities and the ongoing assessment of VAT risks in existing business structures.
VAT disputes and VAT audits
Bachmann/Partners regularly assists clients in VAT disputes with the Danish Tax Agency. We advise and represent clients during VAT audits, administrative complaint proceedings and litigation concerning VAT assessments and rulings.
Early involvement of a VAT lawyer is often decisive in securing a favourable outcome in VAT disputes. Our approach is structured, evidence-based and focused on achieving legal certainty.
VAT disputes and VAT audits
Bachmann/Partners regularly assists clients in VAT disputes with the Danish Tax Agency. We advise and represent clients during VAT audits, administrative complaint proceedings and litigation concerning VAT assessments and rulings.
Early involvement of a VAT lawyer is often decisive in securing a favourable outcome in VAT disputes. Our approach is structured, evidence-based and focused on achieving legal certainty.
Need for a VAT advisor?
Bachmann/Partners comprises some of Denmark’s leading VAT specialists and VAT lawyers. We guide clients safely through complex VAT matters, ensuring that the outcome accords with both legal requirements and commercial expectations.
Our advice is characterised by precision, discretion and a thorough understanding of VAT law in practice.
Contact us today for assistance
Here you can find answers to the most frequently asked questions
What constitutes VAT?
VAT is a government tax that is collected by your business and calculated based on the price of your goods or services.
Sales VAT (also called output VAT) is the VAT you add to your sales. In other words, it is the 25% added on top of the price of your goods or services.
For example, if you have a product that costs 1,000 DKK excluding VAT, your price would be 1,250 DKK including VAT. The VAT therefore amounts to 250 DKK of the price you charge your customers.
Purchase VAT (also called input VAT) is the VAT you must pay on your purchases of goods and services.
When must VAT be reported?
If your business is VAT-registered, you must report your VAT to the Danish Tax Agency (Skattestyrelsen).
How often you must report VAT depends on your company’s turnover.
VAT reporting can be done semi-annually, quarterly, or monthly. Here you can see the thresholds and the corresponding deadlines:
Your company’s annual turnover | VAT reporting period | VAT deadlines |
Under 5 million DKK | Semi-annual | No later than the 1st of the 3rd month after the end of the period. For example, the first half of the year must be reported and paid by September 1st. |
Between 5 and 50 million DKK | Quarterly | No later than the 1st of the 3rd month after the end of the quarter. For example, the first quarter must be reported and paid by June 1st. |
Over 50 million DKK | Monthly | No later than the 25th of the following month. Example: VAT for January must be reported and paid by February 25th. |
New businesses must generally report VAT quarterly, unless the company expects an annual turnover of more than 55 million DKK. If the expected turnover is that high, the company must report VAT monthly.
Under what circumstances may the special VAT rules for artists be applied?
If an artist’s sales of their own works during the year exceed 300,000 DKK, they become VAT-liable for the remainder of the year and the following year.
VAT is only payable on sales that occur after the registration obligation has taken effect.
The basis for calculating output VAT on an artist’s first-time sales is 20% of the sale price, corresponding to an effective VAT rate of 5%.
The basis for calculating input VAT is the expenses for purchasing materials, etc., for the production. Full deduction of the VAT amount, i.e., 25%, is allowed.
Is lecturing activity exempt from VAT?
According to the VAT Act, author and composer activities as well as other artistic activities are exempt from VAT. “Other artistic activities” include lecture activities, performances, and similar work.
A range of artistic tasks are typically covered by the area of VAT-exempt artistic services, e.g.: teaching, performances, artist talks, projects under the house-artist scheme, magazine illustrations, etc.
In some cases, artistic tasks have been considered the delivery of an artistic service rather than the delivery of a work of art.
When may the second‑hand VAT scheme be invoked?
The used goods VAT scheme can only be applied when purchasing items for resale from private individuals, from non-VAT-registered sellers, or from other second-hand traders in Denmark or the EU, where VAT is not stated on the purchase invoice or settlement document.
For purchases from other second-hand traders, it must be clearly stated on the invoice that the item is sold under the special rules for used goods VAT.
Matters of relevance concerning VAT deductions
VAT deduction is the deduction you receive in your annual accounts when you purchase something for your business.
You are not entitled to a VAT deduction if:
- The invoice is addressed to someone other than the business.
- The VAT has been charged in violation of the law.
- The expense relates to the business’s VAT-exempt activities or activities outside the scope of the VAT Act.
There are three types of deduction rights:
- Full VAT deduction → 100% deduction
- No VAT deduction → 0% deduction
- Partial VAT deduction
Contact us today for an informal meeting about your case.
Contact us today for an informal meeting about your case.
Regardless of your situation, we can help you create the most advantageous solution. We have Denmark’s best
team of lawyers and experts, so you can be confident you are receiving the best advice.
We have offices in Copenhagen, Aarhus, and Aalborg, so you always have access to tax advice near you.
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