Please note
From 1 July 2021, the VAT rules on sales to private consumers in the EU were changed. This means that VAT Mini One Stop Shop has become VAT One Stop Shop.

If your business was registered for the VAT Mini One Stop Shop scheme, it was automatically transferred to the new VAT One Stop Shop scheme on 1 July 2021. But before you can start using the new scheme, we need further information from you. See which information we need for you to get started with VAT One Stop Shop.

You can use the VAT Mini One Stop Shop scheme until 30 June 2021.

Read about the new rules on sales to private consumers in the EU. 

Before you submit your first VAT return under this scheme, your business should be signed up for the VAT Mini One Stop Shop (MOSS) scheme.

To get off to a good start, please study the information on how you keep your VAT accounts.

When you are ready to submit your VAT return, you can use our declaration guide below. 

You need to declare and pay VAT for the quarters in which your business is registered. Please declare your VAT under the menu item ‘One stop moms’ (One Stop Shop) under ‘Moms’ (VAT) in E-tax for businesses (TastSelv Erhverv). If you access E-tax by means of employee digital signature, you need to be assigned rights to declare VAT in the VAT One Stop Shop scheme by your local administrator. Remember that under the MOSS scheme VAT must be declared by no later than the 20th of the month after the quarter of declaration.

Please note that businesses submitting their ordinary VAT every six months are required to submit their VAT return each quarter under the MOSS scheme.

You still need to submit a VAT return even if you have not sold any services covered under the MOSS scheme in the quarter. Instead of submitting an ordinary VAT return, you submit a zero VAT return.

This is what you do

Select Moms (VAT).

Select Indberet moms (File VAT return).

Do you have any VAT you need to report?

Find relevant period and select Indberet (File VAT return).

Complete all relevant fields - entry is required in fields marked with a red *.

Click the yellow question marks for assistance.

Go to the bottom of the page and click Godkend (Accept).

Find the relevant period and select Nul indberet (Zero declaration).

All relevant fields are automatically completed with a 0.

Go to the bottom of the page and click Godkend (Accept).

Thank you for taking your time. Remember to log off E-tax.

You can find receipts for earlier declarations in E-tax for businesses (TastSelv Erhverv) under the menu item ‘Moms’ (VAT).

As the VAT Mini One Stop Shop scheme no longer exists, sales to private consumers from 1 July 2021 are considered to be made under the VAT One Stop Shop scheme. Read more about the new VAT One Stop Shop scheme.

Please also enter the services declared under the MOSS scheme in box C on the ordinary VAT return. Deductions of Danish input VAT and VAT on purchases of non-Danish goods/services must be declared on your ordinary VAT return. You should reclaim VAT paid in other EU countries via ‘Momsrefusion’ (VAT refund) in E-tax for businesses (TastSelv Erhverv).

If you are registered for the MOSS scheme, please declare and pay by the 20th in the month after the end of a quarter.

From 1 July 2021, the VAT rules on sales to private consumers in the EU were extended to also include the import scheme. As a result, the declaration and payment deadlines are changed from July 2021. For the EU scheme and the Non-EU scheme, the deadline is the last day of the month after the end of a quarter. For businesses registered for the import scheme that will have to declare and pay each month, the deadline will be the last day of the month after the end of the period.

Moreover, the VAT Mini One Stop Shop will be called VAT One Stop Shop in future. Read more about the new rules for VAT sales to private consumers in the EU.

MOSS declaration deadlines 2020/2021
Settlement period VAT should be declared and paid by no later than
4th quarter 2020 20 January 2021
1st quarter 2021 20 April 2021
2nd quarter 2021 20 July 2021
Declaration deadlines for the EU Scheme and the Non-EU Scheme (VAT One Stop Shop) 2021
Settlement period VAT should be declared and paid by no later than
3rd quarter 2021 31 October 2021
4th quarter 2021 31 January 2022
1st quarter 2022 30 April 2022
Declaration deadlines for the Import Scheme (VAT One Stop Shop) 2021
Settlement period VAT should be declared and paid by no later than
1 July - 31 July 2021 31 August 2021
1 August - 31 August 2021 30 September 2021
1 September - 30 September 2021 31 October 2021
1 October - 31 October 2021 30 November 2021
1 November - 30 November 2021 31 December 2021
1 December - 31 December 2021 31 January 2022
1 January - 31 January 2022 28 February 2022

If you get an email from us saying that we have not received your VAT return
You have missed the deadline for declaring and paying your VAT if you get an email from us saying that we have not received your VAT return. Here is what you should do:

  • Submit your VAT return as soon as possible. If you wait, other EU countries may add penalties and charges and for not declaring and paying your VAT according to their national rules. The longer you wait, the more you are likely to pay.
  • You should always submit your VAT return, even if your business cannot afford to pay the VAT.
  • You should submit a ‘zero VAT return’ if your business has had no sales for the period. Please see how you do this in the guide ‘Submitting your VAT return under the MOSS scheme’ above.
  • If you are personally unable to declare and pay VAT, you should have somebody else do it for you. The deadline is non-negotiable.

If you have already submitted your VAT return, the receipt is available in E-tax for businesses

  1. Please log on to E-tax for businesses
  2. Click the tab ‘Moms’ (VAT)
  3. Select ‘One stop moms’ (VAT One Stop Shop) in the left-hand menu
  4. See your receipt in ‘Tidligere indberettet’ (Previous VAT returns)

Please see our legal guide (in Danish) for further legal information.