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

If your business is established in Denmark and supplies telecommunication services, electronically supplied services or radio and television broadcasting services to private consumers in the EU, you can register your business for the MOSS scheme through the ‘EU-ordningen’ (the EU scheme) in Denmark. If your business is established outside the EU but also has a permanent establishment in Denmark, your business can also register for the MOSS scheme in Denmark.

The VAT rules on the supply of telecommunication services, electronically supplied services and radio and television broadcasting services to private consumers in the EU depend on whether your business has

  • total sales of services for more than EUR 10,000 (outside Denmark)
  • total sales of services for less than EUR 10,000 (outside Denmark)

If you supply services for more than EUR 10,000, you should declare the VAT in the home country of the consumers

Generally, VAT on telecommunication services, electronically supplied services and radio and television broadcasting services should be calculated, declared and paid in the country where the services are supplied. This means in the consumer’s country of residence.

Consequently, your business should be registered and declare and pay VAT in all the countries to which you supply your services if total sales abroad are more than EUR 10,000 within a calendar year.

As a result, the Mini One Stop Shop (MOSS) scheme will benefit your business. Read more about the reasons why under Easy declaration and payment of VAT with the MOSS scheme.

If you supply services for less than EUR 10,000, you can declare the VAT in home country where the business is established.

From 1 January 2019, new rules apply to businesses if their sales of telecommunication services, electronically supplied services and radio and television broadcasting services are less than EUR 10,000) in a calendar year. In such case, you should calculate, declare and pay VAT on the services in the country where the business is established (has its headquarters).

As a result, your business does not have to register for the MOSS scheme if you expect to supply services covered under the MOSS scheme for less than EUR 10,000 in the current calendar year (2019) and you also supplied services for less then EUR 10,000 in the past calendar year (2018). However, you may still register your business for the MOSS scheme. If your business is already registered for the MOSS scheme, you may also choose to remain so and continue to settle VAT according to the rules of the home country of the consumers.

If, you still want to declare and pay VAT in all the countries to which your business sell services subject to MOSS VAT, please note that your business will then have to declare and pay VAT in this way for at least two calendar years.

Sales exceeding EUR 10,000 in a calendar year

If, nonetheless, your business sales exceed more than EUR 10,000 in a calendar year, you should calculate, declare and pay the sales in the country where the services are supplied. In the calendar year when sales exceed EUR 10,000, the business is required to declare and pay VAT in the country where the services are supplied beginning with the delivery causing the business to exceed sales of more than EUR 10,000. As a result, the business may register for the MOSS scheme with effect from the time when its sales exceed EUR 10,000. 

If you still choose to declare and pay VAT in all the countries to which your business sells MOSS services, you should note that it is a requirement that your business declare and pay VAT this way for a period of at least two calendar years. The same applies if you register your business for the MOSS scheme.

Easy declaration and payment of VAT with the MOSS scheme

The MOSS scheme allows you to register your business in one country and declare and pay EU VAT in that particular country. The advantage of the MOSS scheme is that your business does not have to declare VAT in each individual EU country, but you can do so to your local tax authority (in Denmark it is the Danish Tax Agency (Skattestyrelsen)).

Invoicing rules changed on 1 January 2019

Until now, businesses registered for the MOSS scheme have had to apply the invoicing rules in effect in the country of the consumer.

From 1 January 2019, however, the invoicing rules of the EU country in which the business registered for the MOSS scheme apply.

If your business is established outside the EU (a so-called third country), it may also register for the MOSS scheme. However, certain requirements must be met:

  • Your business supplies telecommunication services, electronically supplied services and radio and television broadcasting services to private consumers within the EU.
  • Your business has no establishment in the EU. If your business has an establishment in the EU, the rules on the MOSS scheme for businesses in the EU apply.

If your business meets these requirements, it may register for the MOSS scheme via ‘Ikke-EU-ordningen’ (the non-EU scheme) in Denmark. Please call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 37 02 00 (only for information on businesses outside the EU) if you need help.

In the form, you state that the business has no permanent establishment in the EU.

Easy to declare and pay VAT with the MOSS scheme

The MOSS scheme allows you to register your business in one country and declare and pay EU VAT in that particular country. The advantage of the MOSS scheme is that your business does 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)).

If your business wants to make use of the MOSS scheme, it has to do so for two years.

Invoicing rules changed on 1 January 2019

Until now, business registered for the MOSS scheme have had to apply the invoicing rules in the country of the consumer.

From 1 January 2019, however, the business should apply the invoicing rules of the EU country in which the business registered for the MOSS scheme. Businesses outside the EU, who have signed up for the MOSS scheme in Denmark do not have to issue invoices.

The following types of services are subject to rules (please note that the list is not exhaustive):

Electronically supplied services

  • Website supply and web-hosting
  • Remote maintenance of software and hardware
  • Supply and updating of software
  • Supply of images, texts and information
  • Making databases available
  • Supply of music, film and games, including games of chance and gambling games
  • Political, cultural, artistic, sporting scientific and entertainment broadcasts or events
  • Supply of distance teaching etc.
  • Dating sites

Telecommunication services

  • Fixed and mobile telephone services
  • Video telephony, telephone services provided through the Internet
  • Voice mail, call forwarding
  • Paging services
  • Fax, audiotext services, etc.
  • Phonecard

Radio and television broadcasting services

  • Radio and television programmes (broadcasting).

Already supplying services subject to the rules
If you are already supplying services which can be included in this scheme, you can register on the 1st of a quarter.

Beginning to supply services subject to the rules
If you begin the supply of services which can be included in this scheme, you need to register your business before the 10th in the month after you have begun supplying the services. If you do not register your business for the MOSS scheme within this deadline, you need to register your business in all of the specific EU countries to which your business supplies services subject to the MOSS scheme.

This is what you do:

  1. If your business is established in the EU, please enter relevant information in form 31.041 (in Danish only) about joining, changing and leaving the EU scheme. Please call the Tax Agency on (+45) 72 22 28 67 (only for information on businesses in the EU) if you need help.
    If your business is established outside the EU, please enter relevant information in form 31.044 (in Danish only) about joining, changing and leaving the non-EU scheme. Please call the Tax Agency on (+45) 72 37 02 00 (only for information on businesses in the EU) if you need help.
  2. Send the form to the Danish Business Agency (Erhvervsstyrelsen). Please see the address on the form.
  3. The Danish Business Agency forwards the information to Tax Agency which registers your business
  4. After registration, you can find your business registration certificate in E-tax for businesses (TastSelv Erhverv).
  5. The Tax Agency forwards your registration information to the other EU countries so that all parties are informed that your business will settle VAT via the MOSS scheme and not directly to the relevant individual countries.

If you want to register for the MOSS scheme, your business needs to make system changes.

  • One of the changes is that you will have to manage various VAT rates.
  • If you want to declare your VAT by uploading a file, your system should be able to produce a VAT declaration in the file format of the Tax Agency. (Please note that this guide is in Danish).You may use this template for file uploading VAT returns for the MOSS scheme (XSD file)

Define the required consumer information to be registered in order to document where the consumer lives/the service is supplied.

Other EU countries may request that you send them certain data to check that your business observes the rules. A number of EU countries do not require an invoice when services are supplied under the MOSS scheme. Please read about Invoice requirements and VAT rates of other member countries (europa.eu)

You can read more about the rules at the EU website about Telecommunications, broadcasting and electronic services (europa.eu)
The EU has prepared a number of Explanatory notes about the place of supply of telecommunication services, radio and television broadcasting services and electronically supplied services. In addition, the EU has prepared a guide to the MOSS rules.
Please retrieve information about the rules on interest, taxes and fees of other EU countries from the individual EU country. You can find information about the individual country’s rules and contact information at the EU website for telecommunication services, radio and television broadcasting services and electronically supplied services.

If you want to deregister your business from the MOSS scheme, please note that the deregistration takes effect from the 1st of the following quarter. Please submit your deregistration by no later than 15 days before you want it to take effect. If your deregistration should be effective from 1 July, you should submit the form by no later than 15 June.

If you want to deregister your business from the MOSS scheme, you should complete one of these two forms:

  1. If your business is established in the EU, please enter relevant information in form 31.041 (in Danish only) about joining, changing and leaving the EU scheme. Please call the Tax Agency on (+45) 72 22 28 67 (only for information on businesses in the EU) if you need help.
  2. If your business is established outside the EU, please enter relevant information in form 31.044 (in Danish only) about joining, changing and leaving the non-EU scheme. Please call the Tax Agency on (+45) 72 37 02 00 (only for information on businesses outside the EU) if you need help.

In the form, please state the last date of business activity in the quarter.

If you deregister your business, please note that your business will be excluded from re-registering for the MOSS scheme for the following six months in all EU countries.

Particularly for businesses in the EU with sales of MOSS services of less EUR 10,000

If you want to deregister your business from the MOSS scheme, you should be aware of the following:

Your business should declare and pay VAT in all the countries to which it sells MOSS services for a period of at least two calendar years from the date the business first chose to declare and pay VAT in several countries (or signed up for the MOSS scheme).

After this, you can deregister your business any time you want to do so.

If the UK leaves the EU without a withdrawal agreement, UK businesses should be aware that they will no longer be part of the MOSS scheme. Consequently, you will have to make efforts to ensure that your business can still report sales to Denmark via the MOSS scheme after Brexit.

If you have a fixed establishment in an EU country, you need to register for MOSS in that country. If you do not have a fixed establishment within the EU, you can register in an EU country of your choice. Read more about the rules under VAT mini One Stop Shop at the EU website (eu.europa.eu).

Registering in Denmark

Read more about how you register for the One Stop Shop (MOSS) scheme in Denmark on this page.

Correcting your reporting

The Danish Tax Agency (Skattestyrelsen) is working on a form for correcting any reporting made before Brexit. Currently, the Tax Agency cannot accept any reporting not made via the MOSS reporting scheme.

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