Date of publication
26 Jun 2019 09:48
To
Businesses which are registered under section 47(1) of the Danish Value Added Tax Act (Momsloven) and which, through distance selling to Denmark, sell excise goods for minimum DKK 280,000 under the Danish CFC Tax Act (CFC-afgiftsloven), the Danish Act on
Case no.
19-0485729
Agency
Danish Tax Agency
For questions, please contact
Danish Tax Agency (punktafgifter) +45 72 22 28 10
Summary

On 1 July 2019, distance selling provisions will be introduced in the Danish CFC Tax Act, the Danish Act on Taxes on Ice Cream and the Danish Act on Various Excise Duties. If, through distance selling, you sell excise goods or goods that are subject to a financial levy to Denmark which amount to minimum DKK 280,000, and if you are engaged in activities involving goods subject to VAT, you must register as a warehouse keeper with the Danish Customs and Tax Administration according to the relevant act on taxes and duties.


Introduction of distance selling provisions in the Danish CFC Tax Act, the Danish Act on Taxes on Ice Cream and the Danish Act on Various Excise Duties

As from 1 July 2019, distance selling provisions will be introduced in three acts on duties and taxes for businesses which are registered under section 47(1) of the Danish Value Added Tax Act and which sell the following excise goods to Denmark through distance selling:

  • Cigarette paper etc.
  • Chewing tobacco
  • Snuff
  • Incandescent lamps (bulbs)
  • Electric fuses
  • Coffee
  • Ice cream
  • CFC, HFC, PFC and SF6 (industrial greenhouse gases)

Distance selling means sales of goods where the goods are dispatched or transported directly or indirectly by the seller or on the seller’s behalf from abroad to a private buyer in Denmark.

Only relevant if the distance selling to Denmark amounts to minimum DKK 280,000

If you are engaged in distance selling to Denmark and the sales amount to DKK 280,000 or more in the current or previous calendar year, the amendment to the acts will be of importance to you.

This amount also includes distance selling of goods which are not taxable in Denmark. The taxable quantity is calculated as the quantity of goods you have sold to Denmark through distance selling in the period.

If, through distance selling, you sell excise goods or goods that are subject to a financial levy to Denmark which amount to minimum DKK 280,000, and if you are engaged in activities involving goods subject to VAT, you must register as a warehouse keeper with the Danish Customs and Tax Administration according to the relevant act on taxes and duties.

You must register

You must register via the forms for such taxes and duties by accessing www.skat.dk/blanketter and using the following forms:

  • The Danish CFC Tax Act: Form 24.041
  • The Danish Act on Taxes on Ice Cream: Form 29.025
  • The Danish Act on Various Excise Duties: Form 29.029

Please note that the forms have not been translated into English. If you have difficulties filling in a form, it is recommended that you use a notifier to help you with this.

If this is not a possibility, you can contact the Danish Tax Agency on tel. (+45) 72 22 28 10, and we will guide you to the help you need.

Legislation and statutory rules

Read more about the amendment of the Danish Registration Fee Act (Tinglysningsafgiftsloven) etc. in section 4 para (15), section 8 para (12) and section 9 para (9) of Act no. 1728 of 27 December 2018. Please note that the Act is only available in Danish.