If your business provides distance selling of goods or certain services to private consumers in the EU where the VAT is payable in the country of consumption, you may declare and pay VAT via the optional VAT One Stop Shop scheme from 1 July 2021. 

With the VAT One Stop Shop scheme you can file all your VAT returns in one EU country. This makes paying VAT easier for you as you do not have to register your business and settle VAT in all the EU countries where you provide goods or services.

Read more about the VAT One Stop Shop scheme and how to sign up.

VAT One Stop Shop and the ordinary VAT return

Please note that the goods and serviced that you declare via the VAT One Stop Shop scheme should also be declared in the ordinary VAT return. Read more about this below under Declaration in the ordinary VAT return.

From 1 July 2021, you can declare distance selling of goods and a number of services to European consumers via the new VAT One Stop Shop scheme in E-tax for businesses.

This is what you do:

  1. Log on to E-tax for businesses using your NemID/MitID or yourNemID employee signatur. You can no longer access VAT One Stop Shop if you have used an E-tax password to log on. If your business cannot get NemID/MitID,you have to log on to VAT One Stop Shop by means of two-factor authentification. Read more about logging on using the two-factor authentication.
  2.  Select ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop).
  3. Select the relevant period.
  4. Enter the relevant information if your business sold goods/services in the period and from which country.
  5. Enter the amount, exclusive of VAT, the VAT rate on the individual goods/services you sold in the period and the relevant VAT amount for each country.
  6. When you have accepted your declaration, you will get a receipt telling you how to pay.

Please note

You should declare your sales in Danish kroner. As the system automatically converts to EURO and back into Danish kroner, it may result in a minor discrepancy due to the difference in exchange between what you declare and what you actually have to pay. 

If you have had no sales of goods and/or services you still have to file your VAT return. In stead of filing your normal VAT return, you file a zero VAT return.

See your account for sales to private consumers in the EU

You can see the amounts you have declared by logging on to E-tax for businesses and selecting ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop). Here you can also see your previous declarations and find the payment ID for the specific periods. 

Your tax account will not show amounts you have not yet paid as you owe these amounts to tax authorities in other EU countries and not to us.

If you want to make your declaration via file upload

You can choose to declare your VAT on sales to private consumers in the EU by uploading a file in E-tax for businesses where you normally make your declaration for a period. 
The file must contain the same information about sales and VAT for a given period as when you file your VAT return via the self-service system. 

This is what you do:

  1. Log on to E-tax for businesses using your NemID/MitID or your E-tax password.
  2. Select ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop).
  3. Select the relevant period.
  4. Select to make your declaration by uploading a file.
  5. Complete the field and upload the file (See our guide to filing your VAT return by uploading a file (currently in Danish).
  6. When you have accepted your declaration, you will get a receipt telling you how to pay. It is important that you use the specific payment ID (the OCR line) for the period related to your declaration.

Several employees using the VAT One Stop Shop self-service system

If a business has more employees signed up for the Business NemID, and if they need to use VAT one Stop Shop in E-tax for business, the NemID administrator of the business will have to assign right to the individual employee. Read more about assigning rights in E-tax for businesses.

Generally, you have to pay VAT on sales to private consumers in the EU in the VAT One Stop Shop scheme by using the payment ID that appears on the receipt you get when you have filed a VAT return.

If you cannot pay using the payment ID, you should use the IBAN number. Remember to state your SE no./VAT no. and the period related to the payment.

An alternative to the payment ID

IBAN number: DK89 0216 4069 2285 42
BIC/SWIFT code: DABADKKK
Account: 0216 4069 2285 42
Account holder: Danish Tax Agency
Comment field:  The 8-digit SE no./VAT no. and the period related to the payment

Alternative to the payment ID for payments to the VAT Mini One Stop scheme (the scheme in effect until 1 July 2021)

If you need to make a payment to the VAT Mini One Stop Shop scheme (VAT returns related to periods in the VAT Mini One Stop Shop scheme until 1 July 2021), you can use the following IBAN number and information. Remember to state your SE no./VAT no. and the period related to the payment.

IBAN number: DK46 0216 4069 1980 82
BIC/SWIFT code: DABADKKK
Account:  0216 4069 1980 82
Account holder: Danish Tax Agency
Comment field:  The 8-digit SE no./VAT no. and the period related to the payment

Businesses registered outside Denmark have to pay by means of the following IBAN number and information. When you make a payment, you have to state your UVIR no.

IBAN number: DK53 0216 4069 2005 75
BIC/SWIFT code: DABADKKK
Account: 0216 4069 2005 75
Account holder: Danish Tax Agency
Comment field:  UVIR no.

Payment to the VAT Mini One Stop Shop scheme (scheme in effect until 1 July 2021)

If you need to make a payment to the VAT Mini One Stop Shop scheme (scheme in effect until 1 July 2021), you can use the following IBAN number and information. When you make a payment, you have to state your UVIR no.

IBAN number: DK53 0216 4069 2005 75
BIC/SWIFT code: DABADKKK
Account: 0216 4069 2005 75
Account holder: Danish Tax Agency
Comment field: UVIR no.

Please note that the goods and services you declare in the VAT One Stop Shop scheme should also be declared in boxes A, B and C of the ordinary VAT return. You need to declare the value of the goods or services, exclusive of VAT. See the table below for which boxes you need.

Boxes for goods 
Goods sent from Goods delivered to a consumer in Scheme applied by the supplier Box
Denmark Another EU country The EU scheme in Denmark Box B - Goods (not to be declared to EU sales exclusive of VAT
Another EU country Another EU country The EU scheme in Denmark Box C
A non-EU country Denmark the import scheme in Denmark Not to be declared in ordinary VAT return
A non-EU country Another EU country The import scheme in Denmark Box C
Another EU country Denmark The EU scheme in Denmark Box A

Example of goods to go in box A: A Danish supplier registered for the VAT One Stop Shop scheme in Denmark wants to sell goods to a Danish consumer. The supplier keeps his goods in a warehouse in Germany and asks the warehouse to send the goods directly from the warehouse to the consumer. As a result, this transaction is considered subject to the VAT One Stop Shop scheme.

In this case, the delivery from Germany to the Danish consumer is considered distance selling and as a result, the supplier should include the value of the sale, exclusive of VAT, in box A of the ordinary VAT return.

Boxes for services 
Home country of the supplier The service is supplied in Scheme applied by the supplier Box
Denmark Another EU country The EU scheme in Denmark Box C

You need to declare and pay VAT for the periods your business is registered. You can submit your VAT return from the first day after the end of the period and until the last day of the month following the end of the period. Sales via the EU scheme and the non-EU scheme should be declared and paid quarterly, whereas sales via the import scheme should be declared and paid monthly. Please see all relevant deadlines further down this page.

Businesses declaring their ordinary VAT every six months also have to declare VAT under the VAT One Stop Shop scheme quarterly (monthly, if you have signed up for the import scheme under  VAT One Stop Shop). 

You have to make a declaration - even if your business has had no sales

If, for a period, you have had no sale of goods and/or services, you still have to file a VAT return. In stead of filing your normal VAT return, you file a zero VAT return. Remember that all sales up to 1 July 2021 should be declared via the existing VAT Mini One Stop Shop scheme. Read about the VAT Mini One Stop Shop scheme and how you declare and pay VAT.

If you fail to pay

The VAT you pay on sales to private consumers in the EU via the VAT One Stop Shop scheme is VAT that is payable to other EU countries. If you fail to pay this VAT, the rules of the relevant country apply. 

We are not familiar with those rules and you should therefore contact the relevant EU countries for more information. 

The import scheme also includes Danish VAT. A Danish business providing distance selling of goods from another EU country to private consumers in Denmark has to declare its Danish VAT in the EU scheme. Correspondingly, a platform business facilitating distance selling of goods from another EU country to private consumers in Denmark for a business that is not established in the EU or facilitating domestic sale of goods in Denmark for a business that is not established in the EU has to declare Danish VAT in the EU scheme.

See your account for sales to private consumers in the EU

You can see the amounts you have declared by logging on to E-tax for businesses and selecting ‘Moms’ (VAT) and then ‘Moms One Stop Shop’ (VAT One Stop Shop). 

Your tax account will not show amounts you have not yet paid as you owe these amounts to tax authorities in other EU countries and not to us.

See which deadlines are relevant to you when you declare VAT on sales to private consumers in the EU via the VAT Mini One Stop Shop scheme before 30 June 2021 and via the VAT One Stop Shop scheme after 1 July 2021.

From 1 July 2021 VAT Mini One Stop Shop is no longer an option. Now, the rules on VAT One Stop Shop apply. 

Last VAT Mini One Stop Shop VAT settlement deadline has expired

If you were registered for VAT Mini One Stop Shop, you should file your VAT return and make your payment no later than on 20th of the month after the end of a quarter. As a result, these deadlines no longer exist. The last one was for 2nd quarter 2021 on 20 July 2021.

VAT One Stop Shop settlement deadlines

For the EU scheme and the non-EU scheme, the deadline will be the last day of the month after the end of the quarter. Whereas the deadline for businesses registered for the import scheme, which have to declare and pay each month, will be the last day of the month after the deadline expiration.

Read more about the new rules on sales to private consumers in the EU.

Filing deadlines for the EU scheme and the non-EU scheme (VAT One Stop Shop) for 2021
Settlement period Filing and payment deadline
3rd quarter 2021 31 October 2021
4th quarter 2021 31 January 2022
1st quarter 2022

30 April 2022

Filing deadlines for the import scheme (VAT One Stop Shop) for 2021
Settlement period Filing and payment deadline
1 July - 31 July 2021 31 August 2021
1 August - 31 August 2021 30 September 2021
1 September - 30 September 2021 31 October 2021
1 October - 31 October 2021 30 November 2021
1 November - 31 November 2021 31 December 2021
1 December - 31 December 2021 31 January 2022
1 January - 31 January 2022 28 February 2022

If you have corrections to make to previous VAT periods, please note that they should be made in different schemes depending on whether the period was before or after 1 July 2021.  

Corrections to declarations made before 1 July 2021

If you have corrections to VAT declarations made before 1 July 2021, you can make them anytime as long as you do it in the relevant periods. Corrections to declarations made before 1 July 2021 should be made in the old VAT Mini One Stop Shop system. 

Corrections to declarations made after 1 July 2021

You can only make corrections to VAT periods after 1 July 2021 in the period following the one you want to correct. And then you have to declare the corrections while referring to which period the corrections apply. They will then affect your declaration for that period. Corrections to declarations made after 1 July 2021 should be made in the new VAT One Stop Shop system.

This is what you do

Select the relevant country and the relevant period in E-tax for businesses and enter the difference between the VAT amount you originally declared and the correct amount.

If you have a correction to a previous period with no sales, you should not make a zero declaration. You simply declare the VAT amount.

Do you have negative VAT amounts to declare?

Negative corrections will not be refunded via VAT One Stop Shop. They will be set off against the total amount payable to the relevant EU country for the period.

If the total amount is negative, we will notify the relevant country and it will then process your refund request. Please note that the country may ask for documentation and that it may reject your request.

Your declaration and payment deadline has expired when we contact you to tell you that we have not received your declaration or VAT payment. Here is what you should do:

  • Declare your VAT as soon as possible. If you wait, you may be charged taxes and fees by other EU countries according to their respective rules. The longer you wait, the more expensive it is likely to be.
  • You should always submit your declaration, even if your business cannot afford to pay the VAT.
  • You should make a zero declaration (DKK 0) if your business had no sales for the period. See how you do that in the guide under Declaring and paying VAT.
  • If you are personally unable to make the VAT declaration and payment, you should have somebody else do it for you. The deadline cannot be changed.
  • If you fail to declare and/or pay VAT on several occasions, you risk being deregistered from all schemes and excluded from using them for two years.
Language

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