Personal data in the VAT One Stop Shop

If you have any questions about the processing of your data or want to exercise your rights, you are welcome to contact us:

• by phone (+45) 72 22 18 18. You can find our opening hours at skat.dk/contact
• via our website at skat.dk/english
• by letter to: 
  Skattestyrelsen
  Nykøbingvej 76, Bygning 45
  4990 Sakskøbing
  Denmark.

We process the data necessary for the performance of our tasks carried out in the exercise of the official authority vested in us.

In relation to this collection, we process data about you because the business that you own or co-own has chosen to register with the VAT One Stop Shop scheme.

Via this scheme, VAT is reported and paid in the country of registration for the sale of goods and services to private individuals in all other EU countries to which the business sells goods and services.

We may compile data about you in connection with, for example, compliance checks and the development of IT systems when necessary for the performance of our public authority tasks. Such compilation covers existing data in our IT systems and also other sources when we are permitted to do this according to the existing legislation.

As decision-making support in our case processing, we can create a profile of how likely it is that your reporting of VAT liability contains errors or an atypical pattern requiring guidance and/or compliance check of your business.

You can read more about our public authority tasks and the compilation options in the sections The purpose of the processing of personal data and Legal basis for processing at skat.dk/personal-data.

We only process the personal data for which we have a legal and professional processing purpose and which we deem necessary to support the tasks that we carry out in the exercise of the official authority vested in us.

In connection with a specific task, we may, for example, process the following types of ordinary personal data about you:

• identification data such as name, address, telephone number, email and tax registration number in home country;
• bank details.

We process your personal data according to Article 6(1)(e) of the General Data Protection Regulation.

Special legislation

Our public authority tasks are generally defined in section 1 of the Danish Tax Administration Act, which states, among other provisions, that we must administrate the legislation on taxes and duties. Our right to compile data is set out in sections 67 a and 68 of the Danish Tax Control Act.

The rules on the VAT One Stop Shop scheme are set out in:

• part 16 of the Danish VAT Act;
• part 16 of the Danish VAT Order;
• Council Regulations (EU) concerning VAT obligations in relation to the supply of services and distance selling of goods.

You can read more about the legal basis for the VAT One Stop Shop scheme in sections D.A.16andD.A.16.3.1.2 of our Danish-language legal guide. The latter section explains more about the Council Regulations.

The transfer of data to the Danish State Archives takes place according to section 13 of the Danish Archives Act.

Your reporting obligations

When you are registered for the scheme, you must report your sales via VAT One Stop Shop in our online self-service system E-tax for businesses (TastSelv Erhverv), as explained on the page ‘Reporting VAT via the One Stop Shop Scheme’ at skat.dk/report-vat-fileupload. On this page, you can also read about the possible consequences if you fail to report your sales.

If your business closes down, is no longer covered by the scheme or no longer meets the conditions for using the scheme, you are obliged to deregister from the scheme. You can read more about this on the page ‘How you deregister your business from VAT One Stop Shop’ at skat.dk/deregister-vat-one-stop-shop.

In many cases, we will be able to approve your registration with the VAT One Stop Shop scheme through an automated decision based on the information you have provided. In these cases, we don't need a person to decide in advance whether the registration can be approved.

When you register for the VAT One Stop Shop scheme via skat.dk/en-us/businesses, we will receive the information that you or your representative, if any, provide at the time of registration. We also receive information from the Danish Business Authority.

If your business is registered for the scheme in another EU country, we will receive information about this from the tax authority in that other EU country.

We disclose personal data to the following recipients and categories of recipients:

• the tax authorities in the EU countries to which you sell goods or services;
• Statistics Denmark;
• other Danish public authorities when we assess that the data is of significant importance to the tasks performed by another public authority, or when we are obliged to do so. This may, for example, be to the police, the Danish Tax Appeals Agency and the courts.

For information submitted to the VAT One Stop Shop scheme, we have determined for the time being that we expect to retain the data until 20 years after the end of the year for a specific event. This text will be updated when the relevant erasure dates have been finalised.

Deregistration from the scheme

In relation to information about your registration with the scheme, the period of 20 years starts from the time when the business is deregistered from the scheme.

Reporting VAT

In relation to information about the business’s reporting of VAT for sales of goods and services, the period of 20 years starts from the time of the business’s submission of its VAT return.

Payment of VAT

In relation to information about payment of VAT, the period of 20 years starts from when the payment has been made.

In connection with the VAT One Stop Shop scheme, we may transfer personal data to Northern Ireland if you sell goods or services to that country. Northern Ireland has been approved by the European Commission as a secure third country. The transfer is based on Article 45 of the General Data Protection Regulation and the Council Regulations mentioned in the section ‘Legal basis for processing’.

When we process personal data about you, your rights include the right:

• to have inaccurate personal data rectified;
• of access to our processing of your data, including copies of your data.

In some cases, you also have the right:

• to have your data erased or to have our processing of your data restricted;
• to object to our processing of your data.

There may, for example, be restrictions on your rights so that the combating of VAT fraud is not undermined, including in connection with cross-border sales.

If you want to exercise your rights, please contact us, see the section ‘Need to contact us?’

If you have general questions about data protection, please feel free to contact our DPO.

You can contact our DPO in the following ways:

• by email: dpo@sktst.dk. We recommend that you do not send your civil registration number or other confidential and sensitive personal data by unencrypted email to the DPO.
• by post:
  Attn: Databeskyttelsesrådgiveren
  Skattestyrelsen
  Hannemanns Allé 25
  2300 Copenhagen S
  Denmark. 

You can file a complaint with the Data Protection Agency if you are dissatisfied with the way in which we process your personal data. You can read more about how to file a complaint at datatilsynet.dk/english.

More information about how we process personal data can be found as a supplement to this text at skat.dk/personal-data.