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Denmark’s SaaS VAT Landscape: Essential Compliance Guide for Businesses

SaaS businesses in Denmark are subject to the European Union’s Value-Added Tax (VAT) system, which has been in place since 1967. The standard VAT rate in Denmark is 25%, applicable to most goods and services, including SaaS. Certain educational materials may be exempt from VAT. Unlike other EU member states, there is no reduced VAT rate in Denmark. Businesses must file VAT returns quarterly or biannually, and the payment deadline is within 20 days after the end of the quarter. Accurate record-keeping is crucial, with businesses required to retain digital copies of invoices and receipts for 10 years from the service’s provision date. Additionally, Denmark mandates e-invoicing for VAT compliance. By understanding these regulations and adopting best practices, such as consulting tax professionals and utilizing e-invoicing solutions, SaaS businesses can navigate Denmark’s VAT landscape efficiently.

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Denmark adopted the EU VAT system in 1967, focusing on maintaining a robust and efficient tax administration.

官方政府链接： https://skat.dk/en-us/businesses/vat

25.00%

电子产品和服务增值税/销售税率

税率降低的产品类别

No specific digital goods or services with reduced tax

免税产品类别

部分教育材料可能免税

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

非居民公司必须在交付商品或提供服务后立即注册。

可在线注册

是

Local representative needed

是

注册流程

Taxable persons must register via the Government portal using “E-tax for businesses” (“TastSelv Erhverv”). The following information must be provided to the Tax Authority upon registration:

For taxable persons registered outside the European Union (non-Union scheme):

完整的公司信息：公司名称、商号（如果适用）、完整邮政地址、电子邮件地址、网站、联系人姓名和电话号码。
国家税号（如果适用）。
应税人开展业务所在国家/地区。
国际银行帐户号码 (IBAN) 和银行识别码 (BIC)。
一份电子声明，声明应税人在欧盟境内未注册增值税。
Date of commencement of using the scheme.

应纳税的数字和电子服务清单

电子书、图像、电影和视频，无论是从 Shopify 等平台购买还是通过 Amazon Prime 等服务访问，在税务资料中都被归类为“音频、视觉或视听产品”。
可下载和流媒体音乐，无论是购买 MP3 还是使用音乐服务。
基于云的软件和即服务产品，包括软件即服务 (SaaS)、平台即服务 (PaaS) 和基础设施即服务 (IaaS)。
网站、托管服务和互联网服务提供商。
在线广告和联盟营销。

Penalties

If the declaration is not submitted, the amount owed will be estimated, leading to a fine of DKK 800 and a reminder fee of DKK 65. Additionally, interest will accrue from the date of late payment until the amount is paid. This applies to fees as well.

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

Quarterly/Semiannualy

申报截止日期

季度结束后20天内

电子发票要求

是

记录保存

您必须保留服务提供年度结束后至少10年的活动记录。如有要求，您必须提供数字副本。

了解SaaS企业的增值税义务

为了确保合规并避免潜在的处罚，SaaS企业必须了解其基于客户所在地的具体增值税义务。对于向欧盟境内客户销售的企业，可能适用反向收费机制，即由客户负责核算增值税。但是，当向欧盟境外客户销售时，供应地决定了适用的增值税税率。在这种情况下，如果销售额超过特定阈值，企业可能需要在客户所在国家/地区注册增值税。咨询税务专业人士可以在应对这些复杂情况并确保准确的增值税处理方面提供宝贵的指导。

跨多个地区管理SaaS增值税合规的策略

Managing SaaS VAT compliance across different regions can be complex. Businesses may opt for VAT registration in all relevant jurisdictions or utilize VAT exemption schemes where applicable. Additionally, automating tax calculations and adopting e-invoicing solutions can streamline compliance processes and reduce errors. By proactively managing VAT obligations and seeking professional assistance when needed, SaaS businesses can ensure smooth operations and maintain customer satisfaction.

What are the key considerations for SaaS VAT in Denmark?

The key considerations for SaaS VAT in Denmark include the standard VAT rate of 25%, the lack of a reduced rate, quarterly or biannual filing requirements, and the 20-day payment deadline. E-invoicing is mandatory, and businesses must retain digital records for 10 years.
客户所在地如何影响 SaaS 企业的增值税义务？

客户所在地决定了适用的增值税税率和申报要求。反向征收机制可能在欧盟内部适用，而欧盟以外的销售如果超过特定门槛，可能需要在客户所在国家/地区进行增值税注册。
在管理 SaaS 增值税合规方面，可以采用哪些最佳实践？

最佳实践包括咨询税务专业人士、了解基于客户所在地的特定增值税义务、自动化税务计算以及采用电子发票解决方案。

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