Sales to private consumers in the EU

If your business sells goods and services to private individuals in the EU, you have to report and pay VAT in all the EU countries of consumption.
If you prefer to report and pay in one country only, you can do so via the  VAT One Stop Shop scheme.

VAT One Stop Shop offers 3 optional special schemes allowing you to register your business in just one country. All reporting and payment of EU VAT is done in the country where your business is registered. The country of registration will then subsequently manage your reporting and payment. This means that you don't have to register and settle VAT in each individual EU country where you do business.

Sales for less than EUR 10,000 per calendar year

If your busienss sells goods and services for less than EUR 10,000 per calendar year, you may choose to report and pay VAT in the country where your business is domiciled. If you have a Danish business, you can report and pay Danish VAT to us.

Read more about how to report VAT

Read more about how to pay VAT

You can apply for VAT exepmtion in the EU if the annual revenue of your small-medium sized enterprise (SME) selling goods and services to private individuals in other EU countries is maximum DKK 744,750.

You can also apply for VAT exemption via the optional scheme VAT exemption for small-medium sized enterprises (SME) in the EU.

When your VAT exepmtion has been accepted in an EU country, it means that you can sell goods and services without having to include VAT in your invoices. Also, you don't have to register, report and pay VAT in the relevant EU countries as long as your annual revenue doesn't exceed the VAT threshold.

When your applicaiton for VAT exemption in Denmark has been accepted, you will get a VAT exemption number which you have to state in your invoice as a replacement for your VAT/SE number.