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All invoices for DKK 8,000 or more including VAT should be paid digitally (for example by credit card or via online banking). If you do not pay digitally, you risk having to pay tax and VAT on the invoiced amount in case the seller commits tax or VAT fraud.

If you pay in cash, you can protect yourself by saving the invoice or reporting the cash transaction to us via E-tax (TastSelv) no later than two weeks after you made the payment.

The rules only apply when you buy services from businesses.

Log on and send us a message about a cash transaction

If you buy services for DKK 8,000 or more, and the seller did not pay tax and VAT on the amount, we may require you to pay VAT and tax on the part of the amount that you paid in cash.

However, you can protect yourself by:

  • paying digitally
  • declaring cash purchases in E-tax within 2 weeks of the purchase
  • making sure to get an invoice with an invoice number and the name of the business when you pay in cash

The rules

The rules only apply to the purchase of services from businesses (for example installation of TV or driving lessons) and do not apply to the purchase of goods only (like if you buy a TV and install it yourself).

If you pay digitally, you will never be held liable for any tax or VAT fraud committed by the seller.

If you pay digitally you will not be liable for any tax or VAT fraud committed by the seller.

You can make a digital payment in one of the following ways:

  • By payment card (for example dankort)
  • By giro transfer form at the bank
  • Via online banking
  • Via MobilePay

If you pay in cash, you can protect yourself against having to pay for any fraud committed by the seller by being able to show the invoice on request or by sending us a message in E-tax about the purchase.

Cash payments should be reported in E-tax

You should inform us about any cash payments you have made no later than two weeks after you paid, however, no later than one month after receiving the invoice.

How to send a message in E-tax:

  1. Log on to E-tax
  2. Select 'Kontakt' (Contact)
  3. Select 'Skriv' (Write)
  4. Select 'Indsend - Indberet til os' (Submit - Report to us) and then ‘Indberet kontanthandel’ (Report cash transaction)
  5. Write your message and press 'Send'

Get a receipt for your cash purchase

You can protect yourself from having to pay for any fraud committed by the seller if you have a receipt for the purchase.

The receipt must contain the following information:

  • Amount paid
  • Payment date
  • CVR number
  • Business name
  • Invoice number
  • Invoice date

If you receive a regular service (such as phone, cleaning, rent, driving lessons, accounting services or if you have a maintenance agreement) where each invoice is for less than DKK 8,000 including VAT, you may still be liable for paying for any fraud if the invoices from one supplier are at least DKK 8,000 including VAT over a year.

Example 1:

If you have cleaning services for DKK 1,000 a month, this corresponds to DKK 12,000 a year. You should therefore be paying digitally.

Example 2:

Your daughter is taking driving lessons, which you are paying for. The basic driving lessons package is DKK 9,000 and eight extra lessons are DKK 3,200. That is the equivalent of DKK 12,200 for the total service. You should therefore make sure to pay digitally.

If a non-Danish business carries out work for you, you should - in addition to paying digitally - ask for documentation that the business is included in the Register of Foreign Service Providers (www.erhvervsstyrelsen.dk).

If the business does not provide this documentation, you should inform the Danish Working Environment Authority (Arbejdstilsynet) within three days of the work starting. Otherwise, you risk a fine of DKK 10,000.

Contact the Danish Working Environment Authority (www.at.dk)