Importation

A non-EU company which imports goods into Denmark will need a Danish VAT number to clear the goods through customs. Non-EU companies which register in Denmark for importation purposes are required to appoint a Danish fiscal representative.

Postponed accounting on import is possible in Denmark by using the Danish authorities warranty scheme or other type of security. Thereby, the importer will not need to settle the import VAT at the time of import, which will be reported via the periodic Danish VAT return.

Goods imported from non-EU countries may be placed in a bonded customs warehouse in Denmark. A sale within the bonded customs warehouse is not subject to VAT, but once the goods are released into free circulation in Denmark, they should be declared for VAT.