Buying goods and services in countries outside the EU

When you import goods as a business, you have to a registered importer.

Register as an importer at indberet.virk.dk

Report the VAT in the field Moms af varekøb i udlandet (VAT on non-Danish purchases) (both the EU and third countries) or Moms af ydelseskøb i udlandet med omvendt betalingspligt (VAT on the purchase of non-Danish services subject to reverse charge). The amounts will be added to the total amount payable.

Usually, you have to deduct the VAT as input VAT.

You also have to report the VAT in Rubrik A - varer (Box A - goods). If all your purchases have been made in counties outside the EU, you have to enter 0 in the box. If you have purchased goods in the EU, you also have to report the value of these goods in Rubrik A - varer (Box A - goods).

Read more about reporting your international trade.

You don't have to calculate and pay Danish VAT if you purchase the following services in other countries:

• Passenger transport
• Access to cultural, arts, sports, scientific, training, entertainment events, and so on.
• Services provided by restaurants or catering businesses
• Short-term lease of means of transport

You do not have to pay Danish VAT if you purchase the following services abroad and primarily use the service outside the EU:

• Sale of rights
• Advertising
• Consultancy services
• Negative obligation (non-competition clauses, for instance)
• Bank and insurance activities, except for rental of safe-deposit boxes
• Hiring of Labour
• Hiring of movable tangible property
• Transport and transmission of gas, electricity, heat and cold