Leaving the VAT exemption scheme for SME in the EU

You leave the scheme via VAT Exemption SME (Momsfri Små) if your business closes or if you no longer want to be registered.

You must keep an eye on your bookkeeping and leave the scheme if either:

your total annual revenue in the EU is approaching DKK 744,750; or
your annual revenue in an EU member state is approaching the domestic threshold.

See the EU Commission's overview of the individual EU countries VAT registration threshold (ec.europa.eu)

There may also be special situations where we may decide to exclude you from the scheme.

Log on to E-tax for businesses and leave the scheme

If you have decided to stop using the EU VAT exemption scheme for small and medium-sized enterprises (SME), you will need to leave the scheme.

You can't cease your VAT exemptions retrospectively, unless the reason is that your revenue exceeds the EU threshold. In that case, you must fill out a final report instead.

How to leave the scheme

Log on to E-tax for businesses using MitID or MitID for businesses.
Select Moms (VAT)
Select Momsfri Små (VAT Exemption SME)
Select Tilmelding (Registration)
Select Ophør (Cessation)
Select Årsag (Reason)
Accept the cessation

If you want to leave the EU VAT exemption scheme in one or more EU countries, you must update your application to the scheme in E-tax for businesses. We will then forward the updated application to the EU countries in question, just as when you filled in the first application.

Your VAT exemption will remain in effect until the date we notify you. After this, your exemption number will become inactive in the EU countries where you have left the scheme.

In addition to your ways of voluntary cessation, there are special situations where we may decide to exclude you from the EU VAT exemption scheme for small and medium-sized enterprises (SME).

This means that your exemption number will be deactivated and that we will notify the other EU countries.

The following situations may lead to us to exclude you from the VAT exemption scheme:

Your business is inactive

Your business is closed

Your business has been declared bankrupt

Your revenue exceeds the EU threshold

You have no more VAT exemptions

If you are no longer exempt from VAT due to increased revenue in the EU

If you can no longer be registered for the scheme due to your increased revenue in the EU, you must either register in the individual EU member state, or you can register for the VAT One Stop Shop Scheme. This depends on your total revenue in the EU.

For further legal information in Danish see our legal guide .

Leaving the VAT exemption scheme for SME in the EU

Optional cessation - if you want to leave the scheme yourself

Optional cessation - if you want to leave the scheme in individual EU countries

Remember to fill in quarterly reports for the period your business was exempt from VAT

Exclusion - situations where we can exclude you from the scheme

If you are no longer exempt from VAT due to increased revenue in the EU