Reporting VAT via the One Stop Shop Scheme

If your business has several employees on your business MitID and they need to be able to acceses VAT One Stop Shop in E-tax for businesses, your business MitID administrator must actively assign rights to the individual employees. 

Read more about how you assign rights in E-tax for businesses.

Please note that you have to report your sales in Danish kroner. The system automatically converts to Euro, but as you have to make the payment in Danish kroner the system will make another conversion. That's why there may be a minor difference due to exchange rates between what you report and what you have to pay.

You can choose to report your VAT on sales to private consumers in the EU by:

• reporting information about the sales of goods and services for the period in E-tax for businesses (TastSelv Erhverv), or
• upload a file with the information. 

You also have to report the goods and services you report to VAT One Stop Shop in your ordinary VAT return in box A, B or C.

You have to report the sales price of the goods or services exclusive VAT. You can see which boxes you can use for services and goods in the tables below.

Report goods and services in your ordinary VAT return

From 1 July 2021, you can declare distance selling of goods and a number of services to European consumers via the new VAT One Stop Shop scheme in E-tax for businesses.

This is what you do:

1. Log on to E-tax for businesses using your MitID. You can no longer access VAT One Stop Shop if you have used an E-tax password to log on. If your business cannot get MitID, you have to log on to VAT One Stop Shop by means of two-factor authentication. Read more about logging on using the two-factor authentication.
2.  Select ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop).
3. Select the relevant period.
4. Enter the relevant information if your business sold goods/services in the period and from which country.
5. Enter the amount, exclusive of VAT, the VAT rate on the individual goods/services you sold in the period and the relevant VAT amount for each country.
6. When you have accepted your declaration, you will get a receipt telling you how to pay.

Please note

You should declare your sales in Danish kroner. As the system automatically converts to EURO and back into Danish kroner, it may result in a minor discrepancy due to the difference in exchange between what you declare and what you actually have to pay. 

If you have had no sales of goods and/or services you still have to file your VAT return. In stead of filing your normal VAT return, you file a zero VAT return.

See your account for sales to private consumers in the EU

You can see the amounts you have declared by logging on to E-tax for businesses and selecting ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop). Here you can also see your previous declarations and find the payment ID for the specific periods. 

Your tax account will not show amounts you have not yet paid as you owe these amounts to tax authorities in other EU countries and not to us.

If you want to make your declaration via file upload

You can choose to declare your VAT on sales to private consumers in the EU by uploading a file in E-tax for businesses where you normally make your declaration for a period. 
The file must contain the same information about sales and VAT for a given period as when you file your VAT return via the self-service system. 

This is what you do:

1. Log on to E-tax for businesses using your MitID or your E-tax password.
2. Select ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop).
3. Select the relevant period.
4. Select to make your declaration by uploading a file.
5. Complete the field and upload the file (See our guide to filing your VAT return by uploading a file).
6. When you have accepted your declaration, you will get a receipt telling you how to pay. It is important that you use the specific payment ID (the OCR line) for the period related to your declaration.

Several employees using the VAT One Stop Shop self-service system

If a business has more employees signed up for the Business MitID, and if they need to use VAT one Stop Shop in E-tax for business, the MitID administrator of the business will have to assign right to the individual employee. Read more about assigning rights in E-tax for businesses.

Your declaration and payment deadline has expired when we contact you to tell you that we have not received your declaration or VAT payment. Here is what you should do:

• Declare your VAT as soon as possible. If you wait, you may be charged taxes and fees by other EU countries according to their respective rules. The longer you wait, the more expensive it is likely to be.
• You should always submit your declaration, even if your business cannot afford to pay the VAT.
• You should make a zero declaration (DKK 0) if your business had no sales for the period. See how you do that in the guide under Declaring and paying VAT.
• If you are personally unable to make the VAT declaration and payment, you should have somebody else do it for you. The deadline cannot be changed.
• If you fail to declare and/or pay VAT on several occasions, you risk being deregistered from all schemes and excluded from using them for two years.

Please note that the goods and services you declare in the VAT One Stop Shop scheme should also be declared in boxes A, B and C of the ordinary VAT return. You need to declare the value of the goods or services, exclusive of VAT. See the table below for which boxes you need.

Example of goods to go in box A: A Danish supplier registered for the VAT One Stop Shop scheme in Denmark wants to sell goods to a Danish consumer. The supplier keeps his goods in a warehouse in Germany and asks the warehouse to send the goods directly from the warehouse to the consumer. As a result, this transaction is considered subject to the VAT One Stop Shop scheme.

In this case, the delivery from Germany to the Danish consumer is considered distance selling and as a result, the supplier should include the value of the sale, exclusive of VAT, in box A of the ordinary VAT return.

You can only make changes to previous periods when you submit your VAT report for the current period. The changes will affect the total VAT for the current period.

If you had no sales in a previous period

If you have changes to a previous period with no sales, you should not make a zero declaration. You simply declare the VAT amount.

How to see your receipts: 

1. Log on to E-tax for businesses
2. Select Moms (VAT)
3. Select One Stop Shop (Salg til private i EU) (VAT One Stop Shop) (sales to private consumers in the EU)
4. See your receipt in "Se tidligere indberetninger til Moms One Stop Shop" (See previous reports to VAT One Stop Shop)

You can see the amounts you have reported by logging on to E-tax for businesses and selecting Moms (VAT) and then Moms One Stop Shop (VAT One Stop Shop). Here you can also seeyour previous reports andfind the payment ID for the specific periods.

You can't see outstanding amounts in your Tax Account. The reason is that you owe the money to authorities in other EU countries and not to the Danish Tax Agency.