Here you can read about the new rules regarding distance sales to private customers in the EU applicable from 1/7-2021:
We can take care of your OSS reporting from Denmark if you authorize us on SKAT.
Contact us for a quote on the task on +45 77 30 60 60 or mail contact@danish-vat-reg.com
Local VAT Reporting | One Stop Shop Reporting |
Local B2C sales | Distance sales to private customers in all EU countries |
Transport of goods to another EU country | |
B2B sales of goods to another EU country | |
Receiving goods on to storage in another EU country |
From the 1st of July 2021 the VAT exemption for small shipments from countries outside the EU is terminated. This implies that going forward private consumers in EU must pay VAT on the full amount on packages reveived from countries outside the EU.
The import scheme is aimed at e-commerce businesses, which by distance sales is selling goods to private consumers in the EU, but where the commodity is shipped directly to the consumer from countries outside the EU (Dropshipping).
The scheme is a voluntary special scheme, which makes it easier to import goods from countries outside the EU in accordance with the new rules.
By using the import scheme, it is possible to report and pay VAT monthly on goods sold throughout the EU. This ensures that the EU consumer does not receive an extra billing for VAT and fees when they received the package. The value of the goods must not exceed 150 EUR. If the value of the goods exceeds 150 EUR, the consumer will be charged any customs and VAT unless the e-commerce is registered for VAT and import in the receiving country and thereby can offer delivery “Duty Paid” to the customer.
Please contact us if you have any questions or need help registering and/or reporting VAT using the import scheme or VAT and import registration abroad:
Phone +45 77 30 60 60 or mail contact@danish-vat-reg.com