New VAT exemption scheme in the EU for small businesses
In 2025, a new scheme is implemented for small businesses selling goods or services to private consumers in the EU with a total annual revenue of maximum DKK 744,750. You can apply for the scheme from 2 January 2025.
Once your business has been approved for the scheme, it will have the same options of tax exemption as local businesses in all the EU countries in which you sell your goods and services.
Sales to private consumers in the EU
VAT on sales to private consumers in the EU
Your annual sales determine how you report and pay VAT on Sales to private individuals
VAT One Stop Shop
Optional scheme making it easier to report and pay VAT on sales to private EU consumers
VAT exemption for small and medium-sized enterprises (SME) in the EU
Optional scheme allowing VAT exemption in other EU countries