Denmark imposes new obligations on intra-community transactions Aug 2013

Fri 19th Apr 2013

The Danish tax authorities are imposing stricter documentation requirements on Danish VAT registered businesses that make cash sales to businesses from other EU countries.

Where a sale is made to a VAT registered company from another EU member state, it is treated as an intra-community supply, and therefore VAT exempt.  However, this has given rise to much VAT fraud as purchasers have unlawfully avoided the payment of VAT.

From 1 August 2013, Danish vendors, selling for cash, must seek the following from any non-Danishbusiness in order to qualify for zero VAT:

  • A declaration from the acquirer that the goods will leave Denmark
  • Details of the means of transport, including vehicle registration records
  • Any supporting proof of transport documents, such as ferry tickets
  • For cash sales, copies of passports or driving license of the purchasers
  • If the Danish vendor cannot secure the above prior to the sale, it should levy Danish VAT.


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