Reporting your international trade

You find the figures you need to file in the special accounts that you are required to have in your business accounts when you trade internationally. Click the question mark and find out which figures to report in the relevant box in E-tax for businesses (TastSelv Erhverv).

VAT on goods purchased outside Denmark (both in the EU and third countries) ?

VAT on services purchased outside Denmark subject to a reverse charge ?

Input VAT (VAT deductible) ?

Box A - goods. The value exclusive of VAT on goods purchased in other EU countries (EU purchases) ?

Box A - services. The value exclusive of VAT on services purchased in other EU countries ?

Box B - goods. The value of goods sold exclusive of VAT to other EU countries. To be reported under ‘EU-salg uden moms’ (EU sales exclusive of VAT). ?

Box B - goods. Value of sale of goods exclusive of VAT not to be reported under ‘EU-salg uden moms’ (EU sales exclusive of VAT) such as the value of installation and assembly, distance selling and new means of transport sold to customers in other EU countries not registered for VAT. ?

Box B - services. The value of certain sales of services exclusive of VAT to other EU countries. ?

Box C. The value of other goods and services sold exclusive of VAT in Denmark, other EU countries and non-EU countries. ?

You have to report your EU sales exclusive of VAT when you sell goods and services without VAT to VAT-registered buyers as well as to businesses exempt from VAT in other EU countries that are registered for purchasing of the goods.

You need to use your customer’s SE/VAT number for the reporting. You will find this number on your sales invoices.

Report the value of your sale in two different places in E-tax for businesses:

• In your VAT return within the normal deadlines that apply to your business.
• Under ’EU-salg uden moms’ (EU sales exclusive of VAT) by the 25th day of each month.

Please note that the value of the sale must be the same in both places.

You can enter the information or uploade this Excel file (31.052)

Note: Save the file on your computer before you start completing it. Otherwise, you may risk that your inforamtion is not saved

Guidance (in Danish) on completing the Excel file

Log on to report the value in your VAT return

Log on and report your EU sales exclusive of VAT 

The reporting should be carried out per customer as the total amount for the period you issued the invoice - divided into sales of goods, services and triangular transactions. Triangular transactions are goods purchased in an EU country by an intermediary in Denmark, which are then delivered directly to a business in another EU country.

Services you should report in box C instead of box B

You may sell certain services exempt of VAT to business in other EU countries that do not have to be reported in box B - services, but in box C. These services are:

• Services related to property in other EU countries (for example building/construction services)
• Passenger transport in other EU countries
• Restaurant and catering services in other EU countries
• Short-term rental of means of transport made available to the customer in another EU country

Read more about the specific reporting deadlines

Check VAT numbers in the EU (the European Commission’s website)

Sale of goods and services to businesses in the EU

In the EU

If you business sell goods and services for less than EUR 10,000 per calendar year, you can report and pay VAT in the home country of your business.

If your business sell goods and services to private consumers in the EU for more than EUR 10,000 per calendar year, you have to report and pay VAT in each of the EU countries of consumption.

Read more about VAT on sales to private consumers in the EU

Outside the EU

When you trade internationally the VAT rules depend on whether you trade in goods or services.

Read more in Danish about VAT on sales to private consumers outside the EU

You must report it to the Danish Tax Agency if you sell new means of transport to businesses or private individuals in other EU countries.

• When as a business registered for VAT you sell new means of transport to VAT-registered businesses in other EU countries, you have to report these sales in your VAT return in E-tax for businesses in box B - goods - the value of goods sold exempt from VAT to non-EU countries. To be reported in ’EU-salg uden moms’ (EU sales exclusive of VAT).

• When as a VAT-registered business or VAT-registered private individual you sell new means of transport exclusive of VAT to private individuals or businesses not registered for VAT in other EU countries, you have to submit electronic copies of the sales invoices to the Danish Tax Agency in E-tax for businesses under ‘Kommunikation’ (Communication).

A triangular transaction takes place when a supplier in one EU country sells goods to a business in another EU country but delivers the goods directly to a business in a third EU country to whom the buyer has resold the goods to. 
It's only a triangular transaction if all 3 involved countries are member states of the EU. If one or more of the countries doing trade in this way is a non-EU country, it's not a question of triangulation.

Moreover, it's typical for a triangular transaction that the invoice doesn't follow the goods.