Register your business for the VAT One Stop Shop
You may register your business for up to 3 schemes in VAT One Stop Shop: The Union Scheme, the Import Scheme and the Non-Union Scheme. You can only register for one scheme at the time, meaning that if you want to register for more than one scheme, you have to start over again for each registration.
Check which of the 3 special schemes may be relevant for your business.
Please note that you can't transfer your rights to somebody else (accountant or advisor) for them to register your business for the VAT One Stop Shop scheme on your behalf. You can only sign up your own business, which is why you should be logged on as your business.
Register your business as an intermediary
A business working as an intermediary is a business that report and pay VAT on behalf of other businesses.
If your business is registered as an intermediary of the import scheme, you may sign other businesses up for the import scheme.
Access to E-tax for businesses
Before you register your busienss for the VAT One Stop Shop Scheme, you need to make sure that you can access E-tax for businesses (TastSelv Erhverv).
Read more about getting access and logging on to E-tax for businesses.
Please note that you can't use an E-tax password to log on to VAT One Stop Shop. When you try to log on it says that you can use an E-tax password. This is not the case, unfortunately. But you can use two-factor authentication if you have MitID.
Read more about two-factor authentication.
Information you need to register
Once you have acceess to E-tax for businesses, it's a good idea to have the following at hand when you want to register your business:
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Contact details
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Bank details of the business for VAT refunds from outside Denmark (BIC and IBAN)
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Establishments in other EU countries
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Previously registered for VAT One Stop Shop (former VAT Mini One Stop Shop
This is how you register for VAT One Stop Sho:
- Go to Register for VAT One Stop Shop
- Log on using your MitID or your E-tax password. You cannot register your business for the scheme if you are logged by means of an E-tax password. If your business cannot get MitID, you have to log on VAT One Stop Shop by means of two-factor authentication. Read more about two-factor authentication.
- Select the special scheme, you want to register for. Please note that you can only register your business for one scheme at a time. So, if you want to register your business for more than one scheme, you have to repeat the process.
- Click Start registration
- Complete the requested details
- When we have processed your registration, we will send you an email via Digital Post. The email will tell you when you have to report VAT for the first time. Please note that some applications are processed manually which means that your business isn't registered for the schemes until your application has been approved.
If you represent one or more businesses that are not established in the EU and you provide distance selling of goods to private consumers in the EU, you can sign up as an intermediary via the Import Scheme if your busienss is established in the EU.
This is how your register your business as an intermediary:
- Go to Registering for VAT One Stop Shop
- Log on useing MitID or MitID for businesses (MitID Erhverv). You can't register your business using an E-tax password. If your business canøt get MitID/MitID Erhverv, you need to log on to VAT One Stop Shop using two-factor authentication. Read more about two-factor authenticaiton here.
- Select 'Importordningen som mellemand for andre' (Import Scheme as an intermediary for other businesses)
- Click Start registration
- Complete the required details
- Add data about each of the businesses you represent.
- When we have processed your registration, we will send you an email via Digital Post. The email will tell you when you have to report VAT for the first time. Please note that some applications are processed manually which means that your business isn't registered for the schemes until your application has been approved.
If your registration is accepted, you then have to to this::
- Log on to E-tax using MitID or MitID for businsesses (MitID Erhvervpå). You can' log on using an E-tax password. If your business can't get MitID/MitID for businesses, you can log on using two-factor authentication. Read more about two-factor authentication.
- You should now be at 'Kundeoversigt' (Customer overview). If not, you select Moms (VAT), then Moms One Stop Shop (VAT One Stop Shop) and then Kundeoversigt (Customer overview)
- Register the businesses outside the EU that you represent.
You will get an import number (IOSS/IM number)
If your registration is accepted, you will get an import nunber (IOSS-IM number for each business that you represent. The businesses need to use the import number for import declarations when they import goods to the EU. In your capacity as intermediary you have to forward the IOSS numbers to the businesses your represent.
You have joint and several liability
Remember that your have a joint and several liability for the businesses you represent. This means that you are responsible for reporting and paying VAT on the sale that the business has had to consumers in the EU.
If you have a business that is not established in the EU and you provide distance selling of goods to private consumers in the EU, you ask an intermediary in the EU to register your business for the import scheme on your behalf.
The intermediary must be:
- domiciled in the EU
- registered for VAT One Stop Shop as an intermediary for the Import Scheme
You will get an email with information about access to your self-service system
When the intermediary registers your business as the fact that the intermediary represents your business, the intermediary will state the email of your business.
If the registraiton is accepted, an email will be sent to the email address stating how you get access to the self-service system of the Danish tax authorities in E-tax for businesses (TastSelv Erhverv). In the system, you can see what your intermediary reports on your behalf.
You will get an import number (IOSS/IM number)
Your business will get an IOS/MI number which your intermediary can tell you. You need to state the number for customs clearance of goods subject to the import scheme.
You are jointly and severally liable
Remember that you are jointly and severally liable for the amounts that your intermediary has reported on your behalf on your sales in Denmark.
If your business is domiciled in Norway, you can register your business for the Import Scheme without an intermediary (Norwegian businessees) in Denmark.
Register your Norwegean business with the Danish Busienss Authority
You need to register your Norwegean business with the Danish Business Authority (Erhvervsstyrelsen) using form 40.110: Registrering af udenlandsk virksomhed (virk.dk). In the form, you tick off box 9 "Moms One Stop Shop i Danmark" (VAT One Stop Shop in Denmark).
We send you your login by post
When your Norwegean business has been granted an SE (VAT) noúmber, we will send you a letter with an E-tax password for logging in using two-factor authentication. You need this to log on to VAT One Stop Shop in E-tax for businesses (TastSelv Erhverv).
Read more about how you log on to VAT One Stop Shop using two-factor authentication
The EU and non-EU schemes:
Your registration takes effect on the first day of the calendar quarter after your registration was submitted in the system.
New business or new activity: The registration may apply from the first sale
If your business is newly registered or if your business starts a new activity that complies with the scheme, your registration may apply from the first sale. However, registration must have taken place no later than on day 10 of the month after the first sale took place.
The import scheme:
If you have registered for the Import Scheme, your registration takes effect from the day when you receive the special import VAT registration number (IMxxxxxxxxxx).
Here, you can see and change your registration details that is the information you have registered about your business:
See and change your registration details in VAT One Stop Shop
Please note that your master data can only be changed at Virk.dk.
You find your registration certificate in E-tax for business:
- Log on to E-tax for business
- Select Profile information and contact details
- Select See registration and deregistration certificate
You can see when to report and pay under:
Below you find possible reasons why your business wasn't accepted for the VAT One Stop Shop Scheme. We will always send you our proposal for a decision allowing you to comment on our proposal before we potentially reject your business.
Your business can't be registered for a scheme, if it already registered twice. Examples:
- Your business is registered several times for the same scheme
- The same place of business is registered for more businesses
- The business outside the EU is represented by one or more intermediaries in the EU.
If your business was previously registered for the VAT One Stop Shop/VAT Mini One Stop Shop scheme and now is suspended, you cannot use the scheme until the suspension has expired.
If your business is suspended, you should contact the country that issued your VAT registration no.
If your business generally doesn't meet the requirements for being registered for VAT or for being an intermediary, your application for VAT One Stop Shop registration will be rejected.
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.
Businesses that are registered in Denmark may register for VAT One Stop Shop jointly. For VAT purposes they will be considered one business. The advantages of this is that:
- only one of the businesses reports and pays VAT on behalf of all the businesses that are registered jointly. As a result, only this business needs to be registered for VAT One Stop Shop.
- VAT is not charged on sales and purchases between the jointly-registered busiensses.
Note that such businesses are jointly and severally liable for payment of VAT.
Joint registration requirements
Businesses that only have activities subject to VAT may apply for joint registration. If your business has activities that are exempt from VAT, the Tax Agency may in certain cases allow them to register jointly.
Read more about joint registration and apply with the Danish Business Authority (Erhvervsstyrelsen):
Apply for joint registration (virk.dk)
Joint registration in Denmark and fixed establishments in other EU countries
A Danish joint registration will mean that possibe fixed establishments in other EU countries (such as branches and places of shipping) will no longer be considered joint registrations for VAT purposes. As a result, the establishments will be considered parts of a company.
This means that the sale of goods and services between a jointly-registered business and a fixed establishment in another EU country will be treated as a sale between 2 independent businesses.
For further legal information in Danish see our legal guide .