Register your business for the import scheme
Here, you can see how you register your business for the scheme and what you need to have at hand to do so. This guide is relevant if you want to sign up for any of the three schemes within VAT One Stop Shop, which means the EU scheme, the non-EU scheme and the import scheme.
Please note that you cannot transfer your rights to somebody else for them to sign your business up for the VAT One Stop Shop scheme on your behalf. You can only sign up your own business, which is why you should be logged on as your business. If your business is registered as an intermediary of the import scheme, you may sign other businesses up for the import scheme.
Your business IOSS number is confidential
When your business is registered for the import scheme, you will receive an IOSS number (or an IM number) for shipping your goods. The IOSS number may not be visible on your shipment (package/envelope).
The IOSS number is used for customs clearances purposes for a shipment. In this way, the Danish Customs Agency (Toldstyrelsen) can see that you settle VAT on the value of your goods via the One Stop Shop scheme. The goods are thus delivered directly to the buyer without any further VAT charge.
You have to be very carful in your use of the IOSS number - and you may not give it to anybody of no relevance to your business. Your business may risk becoming liable for all shipments registered with your IOSS number, even if it has been abused by others. This is why, you should only use your IOSS number for business sales.
Before you register your business for the VAT One Stop Shop scheme, you need to make sure that you can access E-tax for businesses (TastSelv Erhverv). Read more about how you get access.
Moreover, you also need to have the below information at hand:
Contact information also includes international names, for example, and websites.
Enter your business bank details for other countries to refund VAT, including the name of the account owner, the BIC code and the IBAN number.
What is an IBAN?
IBAN - International Bank Account Number - is an identification of a bank in the EU and other countries in the West. Along with the BIC code, the IBAN is the account information to be used in the transfer of money to and from Denmark. The IBAN is a maximum of 34 digits.
What is an OBAN?
OBAN = Other Bank Account Number
A bank account number that is not an IBAN.
What is a BIC code?
The business BIC code is the bank’s identification number and it is used for international payments. The BIC code consists of 8-11 characters of which the first 6 are always letters and the rest can be a mix of letters and numbers. The BIC code used to be called the Swift code. The BIC code must be used with an IBAN.
If your business has establishments in other EU countries, you have to enter the registration number, name and address of these establishments.
The establishment of a business can either be a ’fixed place of business’ or a ’place of dispatch’. A fixed place of business is usually a branch, whereas a place of dispatch is a warehouse. The business cannot have a fixed place of business without being registered with a VAT or tax number in the relevant country. (In the EU, it is a VAT number).
If your business is or was previously registered for VAT One Stop Shop (the former VAT Mini One Stop Shop), you need to state in which country your business was registered and its VAT number.
Please note that you cannot transfer your rights to anybody else to register your business to the VAT One Stop Shop scheme on your behalf. You can only register your own business, which is why you should be logged on as your business. If your business is registered as intermediary of the import scheme, you may register other businesses for the import scheme.
You register your business for the VAT One Stop Shop scheme by following the below steps:
- Go to Register for VAT One Stop Shop
- Log on using your MitID or your E-tax password. You cannot register your business for the scheme if you are logged by means of an E-tax password. If your business cannot get MitID, you have to log on VAT One Stop Shop by means of two-factor authentication. Read more about two-factor authentication.
- Select the scheme, you want to register for (if you are an intermediary for a business outside the EU, you should follow the steps further down this page)
- Click ‘Start registrering’ (Start registering)
- You go through 7 registration steps and get a receipt at the end.
Once you have gone through the 7 steps, we will let you know if your registration has been accepted or if we need to process it manually.
You can only register for one scheme at a time. This means that you will have to start from the beginning if you want to register for more than one scheme.
VAT One Stop Shop consists of three schemes: the EU scheme, the non-EU scheme and the import scheme. You can register your business for one or more schemes. It all depends on where your business is established and what you are selling. Read about the three schemes of VAT One Stop Shop.
Your business is registered for the VAT One Stop Shop scheme from the first day of the calendar quarter after you registered for the system. If you have registered for the import scheme, the registration is effective as of the first day of the calendar month after we confirmed your registration.
You can start using the new VAT One Stop Shop scheme from 1 July 2021.
If you are using the current VAT Mini One Stop Shop scheme, you should be aware that it ceases to exist on 1 July 2021. Businesses that are registered for the VAT Mini One Stop Shop scheme will be transferred to the new VAT One Stop Shop scheme, but before you can start using the scheme, we need you to submit further information about your business. See which information we need from you before you can start using the VAT One Stop Shop scheme.
A platform business facilitates distance selling of goods imported from countries outside the EU to private consumers in the EU by means of an online interface functioning as a market place, a platform, a portal or something similar.
The platform is considered to be the business selling the goods which is why you have to register the platform in the VAT One Stop Shop scheme and not the businesses selling their goods via the platform.
The goods sold to private consumers may come directly from a non-EU country, and the platform may then be registered and pay VAT via the import scheme. This applies no matter where the businesses selling goods via the platform are established, as long as the goods come from a country outside the EU. The import scheme is only an option as long as the value of the goods does not exceed EUR 150.
If the goods come from a warehouse in the EU and are delivered to private consumers in the EU, either as distance selling or domestic sale, and the businesses selling the goods via the platform are not established in the EU, the platform can be registered and settle VAT via the EU scheme, and in this case the limit of EUR 150 does not apply.
The platform cannot use the EU scheme to sell own goods domestically. The scheme can only be used for domestic sales, if the platform is considered the business selling the goods. The platform’s sale of own goods domestically, such as goods from a warehouse in Denmark, which are sold to a private consumer in Denmark, should be declared and paid via the normal Danish VAT rules and not in the EU scheme.
Register your platform business for the EU scheme or the import scheme
You can register your platform business for the EU scheme or the import scheme.
Read more about the three schemes under the VAT One Stop Shop scheme.
You can register your business for the import scheme as an intermediary for other businesses if you represent one or more businesses established outside the EU providing distance selling to European consumers. However, your business has to be registered in the EU country where you register it for the scheme.
First you register your own business for the import scheme as ‘Intermediary’ and then you add information about each of the businesses you have agreed to represent. Follow the guide to register for the VAT One Stop Shop scheme above.
Next, you do this:
- Log on to E-tax for businesses using your MitID or your E-tax password. Please note: At the moment, you need a MitID to log on and register your business. If you do not have a MitID, you should wait a couple of weeks to register.
If you do not have a MitID or an E-tax password, you can read about getting to E-tax for businesses (in Danish). - You should appear on the ‘Kundeoversigt’ (List of clients) Or else select ‘Moms - Moms One Stop Shop - Kundeoversigt’ (VAT - VAT One Stop Shop - Overview of clients)
- Register the non-EU businesses that you represent.
If your registration is accepted, you will get an import One Stop Shop no. (IOSS no.) for each of the businesses you represent. These businesses need the import no. for import declaration purposes when they import goods to the EU.
Remember that you will be jointly liable for the businesses you represent. You are thereby responsible for declaring and paying VAT on the sales of these businesses to consumers in the EU.
If you have a business that is not established in the EU and you provide distance selling of goods to private consumers in the EU, you should ask an intermediary in the EU to register your business for the import scheme on your behalf. The intermediary must be registered in the EU.
The Danish/European business representing your business, should be registered for the import scheme as an intermediary.
If the registration is accepted, you will receive an email stating how to get access to the self-service system, E-tax for businesses, of the Danish tax authorities. There you can see, what your intermediary declares on your behalf. Your business will be given an IOSS number which you can get from your intermediary. You will need your IOSS number in connection with customs clearance of any goods covered by the import scheme.
Remember that you are jointly liable for the amounts that your intermediary has declared on your behalf on your sales in Denmark.
Once you have gone through the seven steps of registering, we will let you know if your registration has been accepted or if we need to go through it manually.
Your business is registered for the VAT One Stop Shop scheme from the first day of the calendar quarter after you registered for the scheme. If you have registered for the import scheme, the registration is effective as of the first day of the calendar month after we confirmed your registration.
See all your information in E-tax for businesses
You can find your registration certificate in E-tax for businesses.
There you can see which obligations your business is registered for. Log on using MitID or your E-tax password and select ‘Profil’ (Profile) and then ‘Registreringsbevis’ (Registration certificate). You will find declaration and VAT payment deadlines under ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop).
Read more about declaring and paying VAT
If you want to change your registration data
If you need to make changes to the data you have used to register your business, you can send us these changes by using the contact form.
If you have registered as an intermediary for a non-EU business
Once you have registered the business or businesses that you represent, you will receive an import number (IOSS number) for each business. The businesses that you represent must use the import number in the import declaration when they import goods to the EU. Remember to save the IOSS numbers so you can give them to the businesses that you represent.
Remember that as an intermediary you are jointly liable for settling VAT on the businesses’ sales in the EU.
If your business is registered by an intermediary in the EU
If your registration has been accepted, you will receive an email stating how you will gain access to the self-service system in E-tax for businesses (TastSelv Erhverv) of the Danish tax authorities. There you can see what your intermediary declares on your behalf. Your business will be given an IOSS number which you can get from your intermediary. You will need your IOSS number in connection with customs clearance of any goods covered by the import scheme.
Remember that you are jointly liable for the amounts that your intermediary has declared on your behalf on your sales in Denmark.
Below you find possible reasons why your business was not accepted for the VAT One Stop Shop scheme. We will always send you our proposal for a decision allowing you to comment on our proposal before we potentially reject your business.
If your business is already registered for the VAT One Stop Shop in another country, you cannot register once more in Denmark.
If your business was previously registered for the VAT One Stop Shop/VAT Mini One Stop Shop scheme and now is suspended, you cannot use the scheme until the suspension has expired.
If your business is suspended, you should contact the country that issued your VAT registration no.
If your business is registered for the VAT Mini One Stop Shop scheme, it will automatically be transferred to the new VAT One Stop Shop scheme from 1 July 2021. If this does not happen automatically, it is because we need further information about your business.
See which information we need from you to start using the VAT One Stop Shop scheme.
If your business generally does not meet the requirements for being registered for VAT, for being an intermediary, etc., your application for VAT One Stop Shop registration will be denied.
If your business no longer needs to be registered for the VAT One Stop Shop scheme, you can deregister by submitting form 31.050 Changing of VAT One Stop Shop data or Deregistration from the VAT One Stop Shop scheme to us. Please note that the form is currently in Danish.
For further legal information in Danish see our legal guide .