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

Register for the EU VAT exemption scheme for SME

See how you register your business for the scheme

Report via VAT Exemption SME

See how you report your revenue in the EU

Leaving the EU VAT exemption scheme

Find out how and when you leave the scheme

How to apply for VAT exemption in Denmark from other EU countries

If your business is established in an other EU country than Denmark

How does VAT exemption in the EU work for small businesses (SME)?

The scheme is for small and medium-sized entreprises (SME) selling goods and services to private individuals in the EU with an annual revenue in the EU of maximum DKK 744,750.

When your business has been accepted for the scheme, your business will have the same options for VAT exemption as local businesses in the EU countries where you trade.

You may be exempt from VAT and use the scheme as long as your annual revenue doesn't exceed the national VAT exemption threshold of the individual country. Please note that this threshold varies from country to country.

See the EU Commission's overview of the VAT thresholds for each individual EU country (ec.europa.eu)