How to register for VAT in the individual EU countries where the buyers of your goods and services live

If your total sale of goods and services to private consumers in the EU exceeds EUR 10,000 within a calendar year, you have to report and pay the VAT in the individual EU countries of consumption of the goods or services, meaning in the countries where the buyers live.

You can register for VAT in the individual EU countries of your sales by contacting the local tax authorities.

Find contact information of the various EU tax authorities at the website of the EU Commission (ec.europa.eu)

You can actually do your VAT reporting and payment to other EU countries in one place, also called the VAT One Stop Shop Scheme. The scheme makes it easier for you to pay VAT as you don't have to register and pay VAT in each individual EU country where your buyers live.

The VAT One Stop Shop Scheme offers 3 special schemes allowing you to register your business in one EU country. All your reporting and payment of EU VAT is done in that country where you have registered. The country of registration handles the subsequent reporting and payment to the relevant EU countries. In this way, you don't have to register for, report and pay VAT in each relevant EU country.

You may apply for VAT exemption in the EU if you have a small business with an annual revenue in the EU of maximum DKK 744,750 selling goods and services to private individuals in other EU countries.

You can apply for VAT exemption via the optional EU VAT exemption scheme for small enterprises (SME).

When your application for VAT exemption in the EU is accepted, you can sell goods and services exempt from VAT. Likewise, you don't need to register for VAT and report and pay VAT in the relevant countries as long as your annual revenue doesn't exceed the national VAT threshold.

How to register for VAT in the individual EU countries where the buyers of your goods and services live

Would you prefer to do your VAT reporting to EU in one country?

Would you prefer to be exempt from VAT in the EU?