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 enterprises (SME) in the EU

Optional scheme allowing VAT exemption in other EU countries

VAT registration in countries of sale

See how to register for VAT in the other EU countries

VAT - what to do

How to report output VAT on your EU sales to private consumers in the ordinary VAT scheme

Ways to report VAT when you sell goods or services in other EU countries

E-tax for businesses: Are your total sales less than EUR 10,000 within a calendar year?

If your Danish business sells goods or services for less than EUR 10,000 in the EU within a calendar year, you may in certain cases charge Danish VAT. As a result, you can report and pay the VAT for your sale to private consumers in the EU in the ordinary VAT scheme in E-tax for businesses (TastSelv Erhverv).

VAT One Stop Shop: Do your sales exceed EUR 10,000 within a calendar year?

The VAT One Stop Shop Scheme is optional. It makes it easier to report and pay VAT on the sale to private consumers in the EU as you only have to report your VAT on goods and services sold all over the EU in one place. All businesses selling goods and service in other EU countries can use the scheme but it's primarily for businsses with sales of more than EUR 10,000 in the EU within a calendar year.

EU VAT exemption: Is your total EU revenue less than DKK 744,750?

If you have a small business and your total annual revenue in the EU is less than DKK 744,750, you can apply for VAT exemption in the EU via the optional VAT exemption scheme for small enterprises (SME).
When your VAT exemption has been accepted in one EU country, it means that you can sell good and services free of VAT. Also, you don't have to register for VAT and report and pay VAT in the relevant EU countries as long as your annual revenue doesn't exceed the national VAT threshold.

Registration for VAT in the individual EU countries

You can also register for VAT in each of the EU countries where your buyers live. If you do it this way, you will have to report and pay VAT in each relevant EU country.