Guidelines for VAT in Denmark
Goods and services are subject to VAT in Denmark. However, if your Danish congress or meeting is VAT liable, you are – with very few exceptions – entitled to deduct VAT on all your costs.
As in other European countries, goods and services are subject to VAT in Denmark where the rate is 25%. If your Danish event is VAT liable, you are - with very few exceptions - entitled to deduct VAT on all your costs. On the other hand, if your revenues are VAT exempted, VAT is final on your purchases.
Please also note that Danish cities do not ask for tourist tax or other similar taxes.
As a main rule, delegate fees are subject to Danish VAT. However, if your organisation is non-profit and the purpose of your conference is educational or scientific, you have various opportunities to choose whether the delegate fee should be VAT liable or VAT exempted.
VAT LIABLE CONFERENCES
If the delegate fee is subject to Danish VAT, most costs are VAT deductible. Only costs on certain meals are subject to partial VAT deductibility. Thus, if you hold a VAT liable conference, almost all Danish VAT will be recoverable.
In this case, your organisation is obliged to register for VAT in Denmark. The Danish VAT registration procedure can, as a main rule, be completed within 8 days.
VAT EXEMPTED CONFERENCES
If the delegate fee is VAT exempted, your organisation is not entitled to VAT deduction. However, if the conference also includes sponsor fees and/or revenue from exhibitions, you are entitled to a partial VAT refund even if Danish VAT is not levied on these revenues.
In this case, you do not usually have to register for VAT in Denmark and your partial VAT deduction can be obtained through the VAT refund procedure.
In general, the Danish VAT refund procedure is rather uncomplicated. However, there are a few things you should be aware of:
- If you are obliged to charge Danish VAT, you must register for VAT in Denmark and you will obtain the VAT refund through your Danish VAT declaration.
- If you do not have to charge Danish VAT on your revenue, you can ask for a partial VAT refund.
If your business is located in a Member State of the EU, the application for refund of Danish VAT must be addressed to your local VAT authorities.
If your business is located in a country outside the EU, all refunds of Danish VAT must be claimed on Form 31.004. Information on where to send the form, including download, is available here.
Services without Danish VAT
A large number of services can be invoiced to your organisation without Danish VAT if the organisation is established outside of Denmark. However, some services may still be subject to VAT in the country of residence (reverse charge VAT).