Special VAT rules apply to telecommunication services, electronically supplied services and radio and television broadcasting services supplied to private consumers in the EU. You should register your business, declare and pay VAT in all the countries to which you supply your services. You can also choose to register your business in one country and declare and pay VAT in that particular country. This is called the Mini One Stop Shop (MOSS) scheme. The advantage of this scheme is that you do not have to declare VAT in each individual EU country to which you supply services, but you can do so to your local tax authority (in Denmark it is the Danish Tax Agency (Skattestyrelsen)).

On 1 January 2019, a number of changes to the MOSS rules took effect. And from 1 January 2019, businesses in the EU with total sales of electronically supplied services to private consumers within the EU for less than EUR 10,000 (equivalent to approx. DKK 74,415) within a calendar year can choose to declare and pay VAT in their home countries. This means that your business can declare and pay VAT according to current Danish VAT rules. This does not apply to businesses outside the EU.

Please read more about this below under ‘MOSS scheme rules (business in the EU)’ and ‘ MOSS scheme rules (business outside the EU)’.

Declaring VAT under the MOSS scheme

Please see our legal guide (in Danish) for further legal information.

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