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Do I need to register for VAT to offer services?

Person fills out VAT registration on computer

VAT registration is required for turnover exceeding 50,000 kr. annually, but voluntary registration is possible from the first krone.

You must register for VAT if your turnover exceeds DKK 50,000 per year.

Voluntary VAT registration is possible from the first krona, which can provide advantages when purchasing equipment and premises, as you can deduct VAT. Many practitioners choose voluntary registration even though they start below the threshold.

Note that some treatment services are VAT-exempt (e.g. medical treatment), while others such as massage and wellness are subject to VAT. You should therefore assess both your expected turnover and the type of services you offer.

Related questions

Do I need a CVR number as a data controller?

Yes, all independent practitioners must have a CVR number to invoice patients and report to SKAT.

Do I have to pay VAT if I earn under 50,000 kr per year?

Under 50,000 kr annual turnover you do not have to pay VAT, but still need to have a CVR number and must not charge VAT.

Can I work as a therapist without a CVR number?

All practitioners must have a CVR number to work legally in Denmark, regardless of whether they run their own practice or work as freelancers.

What do I do if I am entitled to payroll tax?

You must register with SKAT and pay 8.1% of the wage sum or 4.12% of turnover quarterly for turnover over 80,000 kr. annually.

Do you need a CVR number to start a clinic?

Yes, CVR number is mandatory to operate a clinic in Denmark - registration is done with the Danish Business Authority and costs around 670 kr.