Personal data in VAT Exemption SME (Momsfri Små)

This is how we process your personal data.

Our processing of your personal data

If your business is registered as a sole proprietorship or a partnership, your data must be processed in accordance with the rules of the General Data Protection Regulation (GDPR). In addition, a number of special acts regulate the processing of personal data by the Danish Customs and Tax Administration (Skatteforvaltningen) in certain areas.

The rules on what we must inform you about are set out in Article 13 of the EU's General Data Protection Regulation.

Why do we process data about you?

We process data about you because the business of which you are the owner or co-owner has been registered in the EU VAT exemption scheme for small businesses and in the ‘Momsfri Små’ IT system.

How long do we keep your personal data?

We erase the data when it is no longer necessary for the purpose for which it was collected. The date of erasure also depends on how long we are obliged to store the data, for example according to the provisions of the Danish Archives Act (Arkivloven).

We pass on your data to other recipients

We pass on your data to the tax authorities in the EU member states with which you trade in accordance with the rules of the Danish VAT Act (Momsloven) and the EU regulations on cooperation in the VAT area. We also pass on your data to Statistics Denmark.

Your rights when we process personal data about you

You have a number of rights when we process personal data about you. This includes that you have a right:

to be notified when we collect and process personal data about you, if you are not already aware of the data or if other considerations carry greater weight;
to be informed of the purpose and legal basis for our processing of your data, if you are not already aware of the data or if other considerations carry greater weight;
to rectification of inaccurate data;
of access to our processing of your data.

In some cases, you also have a right:

to erasure of the data we process about you, or restriction of our processing of your data;
to object to our processing of your data.

You can read more about your rights at skat.dk/english in our privacy policy.

If you wish to exercise your rights, please contact us. See the contact details in the section We are the data controller – how to contact us?

What rules apply when we process personal data about you?

When we receive and process data about you, as a general rule, the rules of the EU General Data Protection Regulation apply. In some cases, we may also process your data in accordance with Danish acts or regulations issued by the EU, that is special legislation.

When the Danish Tax Agency (Skattestyrelsen) receives data as part of the tasks we perform as a public authority, we are entitled to process personal data about you according to Article 6(1)(e) of the General Data Protection Regulation, the VAT Act and EU regulations on cooperation in the VAT area.

The Tax Agency is permitted to conduct data compilation for compliance check purposes – for example with information from the Customs and Tax Administration’s IT systems, see section 68 of the Danish Tax Control Act (Skattekontrolloven).

We are the data controller – How do you contact us?

We are the data controller for the processing of the personal data we have received from you. If you have any questions about the processing of your data or want to exercise your rights, you can contact us in the follwoing ways:

By email via skat.dk/tastselv
By phone +45 72 22 18 18;
By post: Skattestyrelsen, Hannemanns Allé 25, 2300 Copenhagen S., Denmark

How to contact our data protection officer (DPO)

If you have general questions about data protection, you are welcome to contact our data protection officer (DPO).
You can contact our DPO in the following ways:

Email: DPO@sktst.dk
We recommend that you don't send your CVR number or other confidential and sensitive personal data by unencrypted email to the DPO.
Post: Skattestyrelsen, Attn: Databeskyttelsesrådgiveren, Skattestyrelsen, Hannemanns Allé 25, 2300 Copenhagen S, Denmark

You may file a complaint with the Danish Data Protection Agency (Datatilsynet)
If you believe that we are not processing your personal data properly, you may file a complaint with the Data Protection Agency.

The Data Protection Agency is the central independent authority that supervises compliance with the rules of law on protection of personal data.

Here, you will find the Data Protection Agency’s contact details.