You should report the value of your international trade when your file your VAT return in E-tax for businesses (TastSelv Erhverv). Each month you should report information about your VAT-exempt sales to other EU countries.

Report your international trade under VAT

You will find the figures you need to report from the special accounts required in your business accounts when you trade outside Denmark.

This only applies in cases where you have an invoice with no VAT. Read more under VAT accounts.

VAT on goods purchased outside Denmark (both the EU and third countries).

Enter the VAT payable on goods purchased outside Denmark during the VAT period.

You must:

  • calculate and report 25% VAT on goods purchased during the period from VAT-registered businesses in other EU countries (i.e. 25% of the amount you enter in box A – goods.
  • report the import VAT calculated by the Danish Tax Agency on your purchase of goods from third countries related to your business being registered as an importer. The import VATfor the period will appear from the import specification available in E-tax for businesses.

Read more under

VAT on services purchased outside Denmark subject to a reverse charge

Enter the VAT payable on services purchased outside Denmark during the VAT period (both EU countries and third countries).

You calculate the VAT as 25% of the invoice value of the services purchased during the period.

Only report the value of the EU services you purchased in box A – services.

Read more under

Input VAT (VAT deductible)

If you have purchased goods or services outside Denmark to be used in your VAT-registered business, you can deduct the VAT calculated as above together with the VAT of your Danish purchases. You can do so by reporting the total VAT amount in the field ‘Købsmoms’ (Input VAT). You may include amounts from the following fields:

  • VAT on goods purchased outside Denmark.
  • VAT on services purchased outside Denmark subject to a reverse charge.

This means that you will end up not having to pay the calculated VAT. Please note that a condition for this is that you are entitled to a full VAT deduction:

You cannot get tax relief for VAT paid abroad (for instance German VAT) on your Danish VAT return. If you have paid VAT on a purchase in another EU country related to your VAT-registered business, you can reclaim the VAT in the country in question.

Reclaim VAT in other EU countries (Danish only)

Box A – goods

The value exclusive of VAT on goods purchased in other EU countries (EU purchases)

Enter the invoice value of the goods you have purchased from VAT-registered businesses in other EU countries and where you are responsible for calculating and paying acquisition VAT on the goods.

Do not enter the value of goods imported from countries outside the EU.

Box A – services

The value exclusive of VAT on services purchased in other EU countries

Enter the invoice value of the services you have purchased in other EU countries and where you are responsible for calculating and paying VAT on the services.

Box B –goods - to be reported under ‘EU-salg uden moms’ (EU sales exclusive of VAT).

The value of goods sold exclusive of VAT to other EU countries.

Enter the invoice value of the goods you have sold exempt from VAT to businesses in other EU countries.

Exception: In some cases, you must instead report your sales to other EU countries in box B – goods - not to be reported under ‘EU-salg uden moms’ (EU sales exclusive of VAT). See when in the fields below.

Box B – goods - not to be reported under ‘EU-salg uden moms’ (EU sales exclusive of VAT).

The value of installation and assembly, distance selling and new means of transport sold exclusive of VAT to customers in other EU countries not registered for VAT.

Enter the invoice value of the following sales of goods to other EU countries:

  • Goods and services installed and assembled in another country and on which the buyer is liable to pay VAT.
  • Distance selling to other EU countries for which you are registered for VAT in the relevant EU countries.
  • New means of transport to businesses and private individuals not registered for VAT.


Sale of goods and services in the EU

Box B – services

The value of certain sales of services exclusive of VAT to other EU countries. To be reported under ‘EU-salg uden moms’ (EU sales exclusive of VAT)

Enter the invoice value of the goods you have sold exempt from VAT to businesses in other EU countries.

Exception: Services sold exclusive of VAT and subject to the special rules to businesses in other EU countries should not be included in the field. Examples of these are:

  • supply of services connected with immovable property located in another EU country, such as construction services
  • passenger transport in other EU countries
  • restaurant and catering services carried out in other EU countries
  • short-term hiring out of means of transport provided to a customer in another EU country.

Box C

The value of other goods and services sold exclusive of VAT in Denmark, other EU countries and countries outside the EU, see section 76 of the Executive Order

Enter the invoice value of other goods and services you have sold without charging VAT. Box C is a summation field for declaration of the sales exempt from VAT that you should not include in one of the three B boxes.

For example:

  • the value of goods sold exempt from VAT to non-EU countries:
  • the value of goods you buy and resell while they are outside the EU.
  • sales exempt from VAT of goods and services for vessels and aircraft.
  • sales exempt from VAT of services provided to private individuals in other countries.
  • sales exempt of VAT of services to businesses in other EU countries not to be reported in box B –services. Construction services are an example of this.

You have to report your EU sales exclusive of VAT when you sell goods and services exclusive of VAT to buyers registered for VAT in other EU countries, or to businesses exempt from VAT in other EU countries that are registered for purchasing of the goods.

The reporting should be carried out per customer as the total amount for the period divided into sales of goods, services and triangular transactions. Triangular transactions are goods purchased in an EU country by an intermediary in Denmark, which are then delivered directly to a business in another EU country.

Use your customer’s VAT number for the reporting. You will find the number on your sales invoices.

Check VAT numbers in the EU (the European Commission’s website)

Sale of goods and services to businesses in the EU

You can report your EU sales in E-tax for businesses (TastSelv Erhverv) either by entering the information or submitting a file. You register for the ‘EU-salg uden moms’ (EU sales exclusive of VAT) in E-tax for businesses under ‘Profil’ (Profile).

You must report it to the Danish Tax Agency if you sell new means of transport to businesses or private individuals in other EU countries.

  • When as a business registered for VAT you sell new means of transport to VAT-registered businesses in other EU countries, you have to report these sales on your VAT return in E-tax for businesses in Box B – goodsindberettes til EU-salg uden moms (goods - to be reported to the EU sales exclusive of VAT).

  • When as a VAT-registered business or VAT-registered private individual you sell new means of transport exclusive of VAT to private individuals or businesses not registered for VAT in other EU countries, you have to submit electronic copies of the sales invoices to the Danish Tax Agency in E-tax for businesses under ‘Kommunikation’ (Communication).

New VAT rules on telecommunications, broadcasting and electronic services took effect on 1 January 2015. Read more under VAT mini One Stop Shop.

The VAT must be paid in the country where your customers live or usually reside.

You have to document where your customers reside, even if you expect all your customers to be Danish.