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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in Denmark.

When a non-resident has an establishment in Denmark, the establishment must register for and pay VAT when the DKK 50,000 threshold is met.

When a non-resident has no establishment in Denmark, they must register for VAT regardless of meeting the standard registration threshold unless the supplies are subject to reverse charge, or are distance sales and the threshold has not been met.

Tax Representative

If the supplier is resident in an EU Member State, the Aland Islands, the Faroe Islands, Greenland, Iceland or Norway, they may register directly or appoint a tax representative. If the supplier is resident in a country other than the above, they must appoint a Danish resident as tax representative to register for VAT.

VAT Deposit

In cases where the Danish tax authorities believe there is a risk that VAT obligations will not be paid, they may require a VAT deposit equal to the expected VAT liability for a three-month period.

Reverse Charge

In general, when a supplier has no establishment in Denmark and the customer is a taxable person, the customer is required to account for the VAT payable on the supply and make payment.

The reverse charge does not apply for supplies of goods to individual consumers and supplies of goods located in Denmark at the time of supply.

Distance Sales

Non-resident suppliers making distance sales from another EU Member State are not required to register unless the sales exceed a threshold of DKK 280,000.