A Danish business supplying online information and database access or retrieval (OIDAR) services to unregistered Indian customers must register under the simplified scheme for non-resident online service providers and pay integrated GST, generally at 18 per cent. A Danish firm making taxable supplies in India for a limited period, for example at an event or project, registers as a non-resident taxable person and deposits estimated tax in advance. Business-to-business services are usually taxed through reverse charge by the Indian customer.
- Document route
- District court notary, then Danish MFA apostille
- Time difference
- IST is 3.5 to 4.5 hours ahead
- Law
- CGST Act 2017 and IGST Act 2017
- NRTP registration
- Valid 90 days, extendable
GST for Foreign Businesses from Denmark: how it works
We first map your Indian revenue: who the customers are, whether they are GST-registered businesses or consumers, where the service is performed and whether anything is supplied physically in India. A Danish SaaS company selling only to registered Indian businesses may need no registration, because the customer pays GST under reverse charge. Sales to consumers change that. For registration we prepare the application with your Danish company documents, apostilled where required, and appoint an authorised representative in India where the law requires one. Signatures are made in Denmark and filings are online.
Once registered, you file periodic returns and pay tax in rupees. Non-resident taxable person registrations are time-limited and need an advance deposit, so timing matters. Watch the place-of-supply rules, which decide whether a supply is taxable in India at all, and keep the evidence that customers are businesses where you rely on reverse charge. Danish VAT treatment of the same sale is a separate question for your Danish accountant; the Indian and Danish rules do not offset each other.
What clients in Denmark should know
- Danish B2C digital businesses should check Indian GST as soon as Indian consumers can buy, because liability can arise from the first sale with no threshold for OIDAR suppliers.
- Danish moms (VAT) registration has no effect in India; an Indian GST registration is a separate obligation with its own returns.
- If the Danish company sets up an Indian subsidiary, the subsidiary may export services to the parent with GST at zero rate under a letter of undertaking, which changes the overall structure.
Step by step from Denmark
Video consultation
A call at a time that suits Denmark, after we have read your documents.
Documents signed in Denmark
District court notary, then Danish MFA apostille
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Denmark where needed.
The full guide
This page covers what changes when you are in Denmark. For the law, the documents and the step-by-step procedure, read our main page on GST for Foreign Businesses, or see all services for clients in Denmark and the Doing Business in India practice area.
Questions from clients in Denmark
Does a Danish company need an Indian bank account for GST?
Not always. Online service providers registered under the simplified scheme can pay from abroad, but a non-resident taxable person must follow the deposit and refund rules, which are easier with Indian banking arrangements.
What if we have already sold to Indian consumers without GST?
We review the period and the amounts, register and regularise the past position with tax and interest. Coming forward is usually far cheaper than waiting for a notice.
Is GST charged on services we sell to our Indian subsidiary?
Generally the Indian subsidiary pays GST under reverse charge on services imported from Denmark and can claim input credit if it uses them in taxable business.