About the non-Union scheme
You can use the scheme if:
- Your business isn't established in the EU, for example with a permanent establishment
- You provide services for private consumers in the EU
With the Non-EU Scheme you can choose one country in the EU where you report an pay VAT on your sales of services to private consumers in the entire EU. The Non-EU Scheme is solely for the sale of services and doesn't include the sale of goods.
Charge VAT according to current VAT rates in the country of consumption
You still have to pay VAT according to the rates applicalble in the EU countries where you supply the services. The advantage is that you avoid having to register, report and pay VAT in each individual country.
Yes. If your business is established in Norway, you can report the VAT on your sale to the EU via the non-Union Scheme in the VAT One Stop Shop scheme. Your business can't be established in the EU, for example via a place of business.
Choose an EU country where you register your business for VAT One Stop Shop
You select an EU country where you register your business for VAT One Stop Shop. When a private consumer in the EU downloads your software, you can then report and pay VAT on the sale via the scheme to the this particular country in future. The authorities in that country make sure to pass on the VAT to the relevant countries.
Charge VAT according to the current rates in the country of consumption
You still have to charge VAT according to the rates applicable to the country or countries to which you sell the software (the country of consumption). But you can report and pay VAT in one country.
No. The Non-Union Scheme only includes the sale of services to private consumers in the EU from non-EU countries.
If the goods are sent to the consumer from an EU storage facility
If the shoes are sent to the consumer from a storage facility in the EU, you can report and pay VAT via the Union Scheme.
If the goods are sent directly to the EU consumer from China
If the shoes are sent directly from China to the consumer in the EU, you can report and pay VAT on the sale via the Import Scheme as long as the actual value of the goods doesn't exceed EUR 150.
For further legal information in Danish see our legal guide .