Pay via the VAT One Stop Shop Scheme

See what information you need to make the payment. Pay on time and avoid being deregistered from the VAT One Stop Shop Scheme.

When you have reported your VAT via the One Stop Shop Scheme, you get a receipt stating how you make your payment. You only have to pay your VAT on sales to private consumers in the EU in one place. Then we will make sure to forward the VAT to the EU countries where your sales were.

Generally, you pay VAT on sales to private consumers in the EU using the payment ID.

Paying using the payment ID (the OCR reference)

Use the payment ID (the OCR reference) when you make a payment in the One Stop Shop Scheme. You find it on the receipt you get when you have reported your VAT.

Alternatively

If you can't make your payment using the payment ID (the OCR reference), you can use an IBAN.

Information on alternative payment method:

IBAN: DK89 0216 4069 2285 42
SWIFT CODE: DABADKKK
Account: 0216 4069 2285 42
Account holder: Skattestyrelsen
Comment field: The 8-digit SE(VAT) no. and period related to the payment.

If you use one of the 3 special schemes (the Union Scheme, the Non-Union Scheme or the Import Scheme),you have to keep accounts of the sales and purchases covered in the scheme. You have to create special accounts in your business accounts for these transactions.

Your accounts must:

be sufficiently detailed for the authorities to decide if the VAT report is correct
be accessible electronically upon request
be saved for 10 years.

What your accounts need to show: The Union Scheme and the Non-Union Scheme

The customer member state the the goods is delivered to
Description and quantity of goods delivered
Date for delivery of goods
Amount subject to VAT stating the currency used
Any subsequent increase or reduction of the amount subject to VAT
The VAT rate used
The VAT amount payable stating the currency used
Date of payment and actual payments
Invoice details, if an invoice was issued
Information used to determine where the shipment or transport to the customer began and ended
Documentation for possible retun of goods, including taxation base and the VAT rate that was applied
Order number or the unique transaction number
The unique batch number if the person subject to VAT is directly involved in shipment.

What your accounts need to show: The Import Scheme

The customer member state the the goods is delivered to
Description and quantity of goods delivered
Date of delivery of goods
Amount subject to VAT stating the currency used
Any subsequent increase or reduction of the amount subject to VAT
The VAT rate used
The VAT amount payable stating the currency used
Date of payment and actual payments
Invoice details, if an invoice was issued
Information used to determine where the shipment or transport to the customer began and ended
Documentation for possible retun of goods, including taxation base and the VAT rate that was applied
Order number or the unique transaction number
The unique batch number if the person subject to VAT is directly involved in shipment.

If you haven't paid

We will let you know if you fail to meet the payment deadline. If you can't make the payment, you have to get somebody else do it for your. The deadline can't be extended.

If you fail to meet the reporting or payment deadline on several occasions, you may risk being deregistered from the scheme and be excluded from the scheme for 2 years.

Deadlines: reporting and payment

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Pay via the VAT One Stop Shop Scheme

Paying using the payment ID (the OCR reference)

Alternatively

Information on alternative payment method:

Information required for making a payment:

What your accounts need to show: The Union Scheme and the Non-Union Scheme

What your accounts need to show: The Import Scheme

If you haven't paid

Pay via the VAT One Stop Shop Scheme

Businesses registered for the VAT One Stop Shop Scheme in Denmark

Businesses registered for the VAT One Stop Shop Scheme in other EU countries

Negative corrections will be included in the total amount

Assign rights for more employees

Accounts: Create specific accounts for these sales and keep the accounts for 10 years

If you haven't paid