About the non-Union scheme
You can register for the scheme if your business is established outside the EU and you sell certain services to private consumers in the EU where, according to the rules, the VAT should be settled in the country of consumption. Your business cannot be established in the EU, for example via a place of business.
Services include apps, supply of distance teaching, software and similar services offered online. See a list of more services further down on this page.
Conditions for using the non-Union scheme
- Your business is established and run from outside the EU
- Your business is not established in the EU (with a place of business)
- You provide services to private consumers in the EU (apps for download, for example)
Do you want to register your business for the non-Union scheme under the VAT One Stop Shop scheme? Then you can use the link below to register.
Read more about how you register and what you need to have at hand to do so.
From 1 July 2021, the non-Union scheme of the VAT One Stop Shop scheme will be extended to include the sale of services on which VAT should be paid in the country of consumption. Typically, these are services sold online to private consumers in the EU. Originally, these rules used to apply only to electronically supplied goods, telecommunications services and radio and tv broadcasting services.
Read more about the new VAT rules on sales to private consumers from 1 July 2021.
Services included in the scheme
Please see the below list of examples of services (the list is not exhaustive):
- Electronically supplied services
Website supply, web-hosting, distance maintenance of software and hardware, supply and updating of software, supply of distance teaching and databases
Supply of images, texts and information and music, film and games, such as gambling and other games for money
Supply of political, cultural, artistic, sports and scientific or educational programmes or events
Supply of distance teaching etc.
Dating sites - Telecommunication services
Landline and mobile phone services, including internet telephony, internet access and paging services, voice mail and call management services - Radio and television broadcasting services
Radio and television programmes (broadcasting) - Supply of services connected with real property
Rental, construction, maintenance, renovation, repair and cleaning of real estate, services from experts and estate agents - Services within arts, sports, science, teaching, entertainment and similar, including trade shows and exhibitions
Such as art exhibitions, sport events, ballet, theatre, concerts, scientific lectures, educational conferences, seminars and courses. - Evaluation of and work on movable property
Experts supplying evaluation services of movable property for insurance and financing purposes
Renovation work, servicing or fitting of goods in or on vehicles, ships or other movable property. - Transport
Transport of goods, between two EU countries, for example
Transport activities, such as loading, unloading, handling, packaging, etc. directly related to the transport
Passenger transport, such as transport of private individuals by car, bus or airplane in the EU - Rental of means of transport (not short-term rental)
Such as cars, motorbikes, bikes, caravans, airplanes and boats - Rental of movable property
Your business can be registered for up to three of the VAT One Stop Shop schemes. The number of schemes you should register for depends on where your business is established and what you are selling.
Are you selling goods to private consumers in the EU from your business outside the EU? Then you should contact an intermediary in the EU and ask him or her to register your business for the import scheme.
Read more about the import scheme.
If your business is established outside the EU and has set up a fixed establishment or a place of dispatch in the EU from where you provide distance selling of goods to private consumers in other EU countries, you can use the Union scheme.
Read more about the Union scheme.
Read and find answers to the most frequently asked questions about the non-Union scheme of VAT One Stop Shop.
If your business provides distance selling of goods and sells a number of services to private consumers in the EU, special rules apply for businesses to declare and pay VAT in the member country where the consumption will take place. Among other things, the new rules mean that:
- national borders for distance selling have been abolished.
- in relation to distance selling of goods and sale of certain services (electronically supplied services, including telecommunication services and radio and television broadcasting services) a common EU limit is introduced, meaning that only when the total sales to other EU countries of the business exceed EUR 10,000 per calendar year should the VAT be paid in the country of consumption. However, this limit only applies to businesses within the EU.
- the VAT exemption for goods of a value of less than DKK 80 (small consignments of goods) from countries outside the EU is abolished and VAT will be charged on the first Danish krone.
- the current VAT Mini One Stop Shop scheme will be called VAT One Stop Shop scheme.
- several types of services will be included in the rules on declaring VAT via the VAT One Stop Shop scheme.
Read more about the new VAT rules on sales to private consumers from 1 July 2021.
If your business is registered for the current VAT Mini One Stop Shop scheme, it will automatically be transferred to the new VAT One Stop Shop scheme from 1 July 2021. However, we need more information from you before you can start using the VAT One Stop Shop scheme.
We have sent a letter to the relevant businesses in April.
See which information we need from you to start using the VAT One Stop Shop scheme.
Yes, you decide if you want to register your business for the VAT One Stop Shop scheme. But the scheme makes it a lot easier for you to sell goods or services in the EU as you can do all your VAT declaration and payment in one EU country.
Yes, your business can be registered for more than one of the three schemes in the VAT One Stop Shop scheme at the same time. Which scheme/schemes you can register your business for depends on where your business is established, which goods or services you supply and where they come from.
Yes. If your business is established in Norway, you can declare the VAT on your sale to the EU via the non-Union scheme in the VAT One Stop Shop scheme. Your business cannot be established in the EU, for example via a place of business.
You select an EU country where you register your business for the VAT One Stop Shop scheme. When a private consumer in the EU downloads your software, you can then declare and pay VAT on the sale via the scheme to the this particular country in future. The authorities in that country make sure to pass on the VAT to the relevant countries.
You still have to charge VAT according to the rates applicable to the country or countries to which you sell the software (the country of consumption). But you can declare and pay VAT in one country.
No. The non-Union scheme only includes sale of services to private consumers in the EU from businesses outside the EU. See the list of services included in the scheme above on this page.
If the shoes are sent to the consumer from a warehouse in the EU, you can declare and pay VAT via the Union scheme. If you send the shoes to the EU consumer directly from Norway, you can declare and pay VAT on the sale via the import scheme if the value does not exceed EUR 150.
If you care still unsure of which scheme to use, we are ready to take your call on (+45) 72 22 28 67.
For further legal information in Danish see our legal guide .