Excise duties and trade within the EU

If your business is registered outside Denmark, but you supply excise goods directly to private consumers in Denmark, you must register for distance selling.

You register at virk.dk by searching for the relevant excise duty. Then, you select the registration form. In the form, you select the registration for distance selling.  

Direct delivery is a shipping method that some EU countries, including Denmark, allow for movements within the EU. For example, a Danish warehouse operator may buy goods from a German business, but ask the business to deliver the goods directly to the Danish warehouse operator’s customer who is not a warehouse operator. This method is primarily used by importers who have resold the goods before receiving them.

If you, as a warehouse operator, use direct delivery, you should be aware that you will not receive the goods duty-free. This is because the goods are not being delivered to your duty-free warehouse, and as a result you have to pay excise duties on the goods.

The Excise Movement and Control System (EMCS) is the system you have to use when buying or selling EU-harmonised excise goods (wine, beer, spirits, tobacco or certain mineral oil products) across EU member states. Læs mere om reglerne for brug af EMCS.

Read more in Danish about the rules of the EMCS.

You find guidance in Danish in the EMCS user guide.

If you only trade occasionally with other countries in the EU, there are several things you should be aware of.

1. Apply for temporary registration

You need to apply for a temporary registration for the goods if you don't already have one.

Learn more about how your business can apply for a temporary registration at How to register your business for excise duties.

2. Report the purchase/sale in andvance

You need to pre-report certain excise goods before movement in the EMCS system.

This applies, for example, to:

• Beer, wine and spirits;
• Tobacco products,
• Mineral oil products, 
• Ice cream, chocolate and confectionary products,
• Packaging for beer, wine, spirits and mineral water as well as packaging tax on carrier bags and disposable tableware etc.,
• Coffee and incandescent light bulbs

Read more in Danish about what to do in the EMCS user guide.

3. Report and pay excise duty

You must pay the excise duty and receive your temporary registration before you ship/receive the goods. Follow the instructions from the form used – see step 1.

As a seller, you can apply for a refund of the duty paid when you have acknowledgement of receipt from the buyer. Read more about how you apply for refunds Reimbursement or deduction of excise duties.

4. Buyer: Acknowledge receipt

As a buyer, you must acknowledge receipt of the goods in the EMCS when you have received the consignment. Read more in Danish about how you do that at EMSC user guide.

VAT One Stop Shop is a optional scheme that makes it easier to follow the special rules for private sales in the EU as you can report and pay VAT on your EU-wide sales in one EU country. 

Read more about VAT One Stop Shop and the rules on sales to private consumers in the EU.

E-commerce rules for VAT One Stop Shop – how do they affect excise duties?

When you purchase goods online from other EU countries, and the goods are subject to non-harmonised excise duties (for example national excise duties on items such as chocolate and confectionary products, ice cream, smokeless tobacco, coffee and incandescent light bulbs), you should be aware of how the e-commerce rules for using VAT One Stop Shop affect reporting and payment obligations.

Please note that purchases of harmonised excise goods (so-called EU excise duties on beer, wine, spirits, cigarettes and smoking tobacco and certain mineral oil products) are not affected by the e-commerce rules for VAT.

Likewise, businesses established in Denmark are not affected by the rules. 

For businesses established in another EU country 

If your business is established in an EU country other than Denmark and is registered for VAT One Stop Shop for distance selling to private consumers, you don't need to register your business in the country of consumption to pay VAT. Instead, you can report via VAT One Stop Shop in the country of establishment where the business is registered with VAT One Stop Shop.

Businesses that are not established in an EU country but which have distance sales from a warehouse in an EU country can also register for VAT One Stop Shop. 

As a non-Danish business, you must generally register for, report and pay the non-harmonised excise duties in the country of consumption.

Registration depends on the business’s establishment and revenue in EU countries. The following businesses must register for and pay the non-harmonised excise duty:

• Businesses established in one EU country whose total revenue relating to goods and services supplied to other EU countries exceeds EUR 10,000 (approx. DKK 75,000). If the revenue is below this level, the obligation to pay the excise duty is transferred to the consumer.
• Businesses that are established in more than one EU country, regardless of the size of their sales to EU countries.
• Businesses which are established in one EU country that have chosen to join the VAT One Stop Shop, regardless of the size of their sales to EU countries.

What should you do as a private consumer if you buy from other EU countries?

How to act as a private consumer depends on whether or not the selling non-Danish business is required to register and pay non-harmonised excise duties in Denmark. The selling business can inform you about this.

If the business is required to register and pay non-harmonised excise duties in Denmark, you don't need to do anything more. Tax and VAT will already have been paid and included as part of the price you paid for the goods.

If the business isn't required to register and settle non-harmonised excise duties, you, as a consumer, are responsible for paying the excise duty. This means that you have to make sure to pay any excise duties yourself when you buy online. To do so, please call us on +45 72 22 28 10.

Read more about VAT One Stop Shop and the rules on sales to private consumers in the EU.