The EU scheme is an optional special scheme under the VAT One Stop Shop scheme for businesses in and outside the EU providing distance selling of goods and certain services where the VAT is payable in the country of consumption. Read more about the scheme here on this page.

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Register for the VAT One Stop Shop scheme

Log on VAT One Stop Shop using NemID/MitID
You have to use NemID/MitID or NemID employee signature to log on to VAT One Stop Shop in future if you do want to register your business or have to declare or pay VAT under the VAT One Stop Shop scheme.

You can no longer access VAT One Stop Shop if you have used an E-tax password to log on.

Log on using two-factor authentication if you do not have NemID/MitID
If your business cannot get NemID/MitID, you have to log on to VAT One Stop Shop using a two-factor authentication.

Read more about two-factor authentification

Read more about registering your business for VAT One Stop Shop.

The EU scheme is for businesses established in and outside the EU. However, the rules are different for the businesses established outside the EU. You can also register for the scheme, if you own a platform business and facilitate sales of goods to private consumers in the EU. Read more about this scheme further down on this page.

Businesses in the EU

If your business is established in the EU, you can register for the EU scheme if you provide distance selling of goods to private consumers in the EU or sale of services to private consumers where the VAT is payable in an EU country (the country of consumption)and the business is not established there. If you have a Danish business, you can declare the VAT to the Danish tax authorities via E-tax for businesses (TastSelv Erhverv). Then we will make sure that the relevant countries receive the correct amounts. 

 Business outside the EU

If your business is established outside the EU, you can register for the scheme if you provide distance selling of goods to private consumers in the EU. However, your business must be registered with a place of dispatch in the EU from where your business provides its distance selling of goods to private consumers in other EU countries. Your business can then be registered for the EU scheme in the particular EU country from where the goods are dispatched.  

You can then still declare the VAT to the Danish tax authorities even if your business is established outside the EU as long as the goods are being sent from Denmark to private consumers in other EU countries.  

What is distance selling?

Distance selling is considered to be the sale of goods that are sold from a business and crossing a national border on the way to a private consumer where the seller is involved in the transport of the goods. This mostly applies to online sales.

From 1 July 2021, the EU scheme under the VAT One Stop Shop scheme will be extended to include distance selling of goods and the sale of all services  to private consumers subject to VAT payment in the country of consumption and where the business is not established in the country of consumption. Before, the rules only applied to electronically supplied services, telecommunication services and radio and tv broadcasting services. Businesses selling services where the country of consumption is Denmark, cannot include these sales in the EU scheme, as the business is established in the country of consumption.

Distance selling is considered to be the sale of goods that are sold from a business and crossing a national border within the EU on the way to a private consumer where the seller is involved in the transport of the goods. This mostly applies to online sales.

Read more about the new VAT rules on sales to private consumers from 1 July 2021.

Goods included in the scheme

The EU scheme includes distance selling of all goods regardles of value that are subject to VAT sold to private consumers in other EU countries.

However, the following goods are not included in the scheme:

  • Second-hand goods such as means of transport, art work, collector’s items and antiques - if you apply the optional second-hand VAT scheme for these goods. 
  • New means of transport, such as boats, airplanes and engine-driven vehicles
  • Goods to be installed

Services included in the scheme

Examples of services (please note that the list is not exhaustive):

  • Electronically supplied services
    Website supply, web-hosting, distance maintenance of software and hardware, supply and updating of software, supply of distance teaching and databases
    Supply of images, texts and information and music, films and games, such as gambling and other games for money
    Supply of political, cultural, artistic, sports or scientific or educational programmes or events
    Supply of distance teaching etc.
    Dating sites
  • Telecommunication services
    Landline and mobile phone services, including internet telephony, internet access and paging services, voice mail and call management services
  • Radio and television broadcasting services
    Radio and television programmes (broadcasting).
  • Supply of services connected with real property
    Rental, construction, maintenance, renovation, repair and cleaning of real estate, services from experts and estate agents
  • Services within arts, sports, science, teaching, entertainment and similar, including trade shows and exhibitions
    Such as art exhibitions, sport events, ballet, theatre, concerts, scientific lectures, educational conferences, seminars and courses.
  • Evaluation of and work on movable property
    Experts supplying evaluation services of movable property for insurance and financing purposes
    Renovation work, servicing or fitting of goods in or on vehicles, ships or other movable property.
  • Transport
    Transport of goods, between two EU countries, for example
    Transport activities, such as loading, unloading, handling, packaging, etc. directly related to the transport
    Passenger transport, such as transport of private individuals by car, bus or airplane in the EU
  • Rental of means of transport (excluding short-term rentals)
    Such as cars, motorbikes, bikes, caravans, airplanes and boats

A platform business facilitates distance selling of goods imported from countries outside the EU to private consumers in the EU by means of an online interface functioning as a market place, a platform, a portal or something similar. 

The platform is considered to be the business selling the goods which is why you have to register the platform in the VAT One Stop Shop scheme and not the businesses selling their goods via the platform. 

The goods sold to private consumers may come directly from a non-EU country, and the platform may then be registered and pay VAT via the import scheme. This applies no matter where the businesses selling goods via the platform are established, as long as the goods come from a country outside the EU. The import scheme is only an option as long as the value of the goods does not exceed EUR 150.

If the goods come from a warehouse in the EU and are delivered to private consumers in the EU, either as distance selling or domestic sale, and the businesses selling the goods via the platform are not established in the EU, the platform can be registered and settle VAT via the EU scheme, and in this case the limit of EUR 150 does not apply.

The platform cannot use the EU scheme to sell own goods domestically. The scheme can only be used for domestic sales, if the platform is considered the business selling the goods. The platform's sale of own goods domestically, such as goods from a warehouse in Denmark, which are sold to a private consumer in Denmark, should be declared and paid via the normal Danish VAT rules and not in the EU scheme.

Registering your platform business 

You can register your platform business for the EU scheme or the import scheme under the VAT One Stop Shop Scheme.

Read more about how you register your platform business in the VAT One Stop Shop scheme.

What is distance selling?

Distance selling is considered to be the sale of goods that are sold from a business and crossing a national border on the way to a private consumer where the seller is involved in the transport of the goods. This mostly applies to online sales.

Do you want to register your business for the EU scheme in the VAT One Stop Shop scheme? Then you can use the link below to register.

Read more about how you register and what you need to have at hand to do so.

The VAT One Stop Shop scheme consists of three schemes: The EU scheme, the non-EU scheme and the import scheme. Your business can be registered for one or more of the schemes, depending on, for example, where your business is established and what you sell. 

If you are selling goods to private consumers in other EU countries, and the goods are sent to consumers directly from a country outside the EU, you can register for and declare the VAT via the import scheme. This way the consumers will not be charged additional VAT when they receive the goods. However, the value of the goods may not exceed EUR 150. If your goods are subject to certain excise duties (such as alcohol and manufactured tobacco) you cannot include these goods in the import scheme.

Read more about the import scheme 

Read more about the non-EU scheme

Read about and get answers to the most frequently asked questions about the VAT One Stop Shop scheme

Read and find answers to the most commonly posed questions about the VAT One Stop Shop scheme.

If your business provides distance selling of goods and sells certain services to private consumers in the EU, special rules apply obliging you to declare and pay VAT in the member country where the consumption will take place. Among other things, the new rules mean that:

  • national borders for distance selling have been abolished.
  • in relation to distance selling of goods and sale of certain services (electronically supplied services, including telecommunication services and radio and television broadcasting services) a common EU limit is introduced, meaning that only when the total sales of the business exceed EUR 10,000 per calendar year should the VAT be paid in the country of consumption. However, this limit only applies to businesses established within the EU.
  • the VAT exemption for goods of a value of less than DKK 80 (small consignments of goods) from countries outside the EU is abolished and VAT will be charged on the first Danish krone.
  • the current VAT Mini One Stop Shop scheme will be called VAT One Stop Shop.
  • several types of services will be included in the rules on declaring VAT via the VAT One Stop Shop scheme.

Read more about the new VAT rules on sales to private consumers from 1 July 2021.

If your business has registered for the current VAT Mini One Stop Shop scheme, it will automatically be transferred to the new VAT One Stop Shop scheme from 1 July 2021. However, we need more information from you before you can start using the VAT One Stop Shop scheme.

See which information we need from you to start using the VAT One Stop Shop scheme.

Yes. It is optional to register your business for the VAT One Stop Shop scheme. But the scheme makes it a lot easier for you to sell goods or services in the EU as you can do all your VAT declaration and payment in one EU country. 


Yes, your business can be registered for more than one of the three schemes in the VAT One Stop Shop scheme at the same time. Which scheme/schemes you can register your business for depends on where your business is based, which goods or services you supply and where they come from. 

Read more about the three schemes under VAT One Stop Shop

No. The VAT One Stop Shop is only for businesses in and outside the EU selling to private consumers across national borders in the EU. 


That depends on where your business is established and who downloads your software. 

If your business is Danish and you sell software to a private consumer who lives in Italy, for example, you have to charge Italian VAT from the consumer using the correct VAT rate for the service. See a list of the current EU VAT rates.

You declare the VAT on your sale to the Danish tax authorities via the EU scheme in the VAT One Stop Shop scheme. However, your business cannot not be established in the country/countries in the EU where your consumers live/use your goods or services. This means via a branch or a warehouse.

The scheme would be an advantage for you as you would not have to register your business and declare and pay VAT in all the countries where you sell your goods or services.


That depends on from where the jewelry is sent to the consumer.

If you keep the jewelry in Denmark and send them to consumers in Sweden or another EU country, you can declare and pay VAT on your sales to the Danish tax authorities via the EU scheme in the VAT One Stop Shop scheme. We will then make sure to pay the VAT to the relevant countries.

If the jewelry is sent directly to the consumer from China, you can use the import scheme in the VAT One Stop Shop scheme. However, the value of the jewelry must not exceed EUR 150. 

Irrespective of from where the jewelry is sent, you have to charge Swedish VAT from the consumer using the correct VAT rate for the goods, if the consumer receives the goods in Sweden (country of consumption).

If you care still unsure of which scheme to use, we are ready to take your call on ( 45) 72 22 28 67.