How you deregister your business from VAT One Stop Shop

If you want to deregister your business from the VAT One Stop Shop Scheme, most often you do that via E-tax for businesses (TastSelv Erhverv). Form 31.050 is only used in special cases.

Please note that deregistration can only take effect now or in the future. You can't do it retrospectively.

Deregistration via E-tax for businesses

You have to deregister your business via E-tax for businesses if it closes or you no longer want to use the VAT One Stop Shop Scheme.

Log on to E-tax to deregeister your business from the VAT One Stop Shop Scheme

Deregistration via form

In special cases, you can use form 31.050 to deregister. You can do so if:

your business no longer supplies goods or services subject to the special schemes
your business moves its establishment to another EU country and and want to keep its registration for the special scheme in another EU country
your business acts as an intermediary and wants to deregister a business that it represents.

Complete form 31.050: Afmeld din virksomhed fra Moms One Stop Shop (Deregister from VAT One Stop Shop) (currently only in Danish)

It may take some time before the deregistration takes effect depending on the following:

The reason for deregistrating the business (if you don't want to use the scheme any longer or if you don't meet the conditions for being registered for the special scheme)
Which special scheme you have registered for
What time of the month you deregistered

See what applies to you by ticking off if you deregister your business volunatarily or if you no longer meet the conditions for being registered for the special scheme.

Voluntary deregistration means that your business still supplies goods or services but wants to leave one of the special schemes under VAT One Stop Shop.

What's the reason for deregistering?

Voluntary deregistering of business

Deregistration if you business closes or no longer meets the conditions for being registered for the special scheme

If the domicile of your business of place of business changes from one country to another, you have to deregister your business in one country and register in the new country. You should do that by no later than on the 10th of the month after you chaned your domicile or place of business.

If Denmark is no longer your domicile or place of business, you have to tell us by deregistering using form 31.050.

Complete form 31.050 - Afmeld din virksomhed fra Moms One Stop Shop (Deregister from VAT One Stop Shop) (form currently only in Danish)

If you need to deregister from the scheme in other countries, you have to find out what applies in the particular country.

What is the domicile and place of business?

The domicile is the legal address of the business and as a result the domicile is important when you need to find out which tax rules the business has to observe. Generally, the domicile is where the business was established and where the main management is carried out.

The place of business is those countries where the business has activities, such as offices and shops. The nature of the place of business must be permanent and the business must be able to receive and use the relevant services or supply them.

How you deregister your business from VAT One Stop Shop

Deregistration via E-tax for businesses

Deregistration via form

See when the deregistration takes effect

Deregister your business if it closes or doesn't meet the conditions

If you want to change your country of registration