New VAT exemption scheme in the EU for small businesses

In 2025, a new scheme has become available for small businesses selling goods or services to private consumers in other EU countries and with a total annual revenue of maximum DKK 744,750. The scheme is optional and you can apply now.

Once your business has been approved for the scheme, it will have the same options of tax exemption as local businesses in all the EU countries in which you sell your goods and services.

Sales to private consumers in the EU

VAT on sales to private consumers in the EU

Your annual sales determine how you report and pay VAT on Sales to private individuals

VAT One Stop Shop

Optional scheme making it easier to report and pay VAT on sales to private EU consumers

VAT exemption for small and medium-sized enterprises (SME) in the EU

Optional scheme allowing VAT exemption in other EU countries