Denmark

Felles Registration Updated 2025-12-15

Baseline

Felles Registrering (Joint VAT Registration)

Denmark allows joint VAT registration for closely connected entities. The Danish model (fellesregistrering) treats all jointly registered entities as a single taxable person. All members must be registered and the registration covers all activities of the members.

Key Dates

1978Joint registration provisions introduced

2020Updated guidance on non-established entities

2025Digital Bookkeeping Act interaction with joint registration being defined

Who is in scope

Closely connected companies (100% ownership or common ownership) with shared economic activities.

Process

Application to Skattestyrelsen -> entities must demonstrate close connection -> single VAT number -> internal supplies outside scope -> joint VAT return.

Official Sources

Skattestyrelsen — Felles Registrering

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