Buying goods and services in countries outside the EU

You normally have to pay Danish VAT when you import goods or services from countries outside the EU (import VAT). When you import goods as a business, you have to be registered as an importer. Read more in Danish at Kom i gang med at importere (Get started as an importer).

Report the VAT amount on your VAT return in the field ‘VAT on goods purchased abroad’ (both the EU and third countries) or ‘VAT on services purchased abroad subject to a reverse charge’. The amount will be added to the total amount you have to pay. Normally, you can deduct the VAT as input VAT at the same time.

You do not have to fill in any other fields on your VAT return when buying products outside the EU.

Report your non-Danish transactions

VAT deduction

You do not have to calculate and pay Danish VAT if you purchase the following services in other countries:

• Passenger transport
• Access to cultural, arts, sports, scientific, training, entertainment events, and so on.
• Services provided by restaurants or catering businesses
• Short-term lease of means of transport

You do not have to pay Danish VAT if you purchase the following services abroad and primarily use the service outside the EU:

• Sale of rights
• Advertising
• Consultancy services
• Negative obligation (non-competition clauses, for instance)
• Bank and insurance activities, except for rental of safe-deposit boxes
• Hiring of Labour
• Hiring of movable tangible property
• Transport and transmission of gas, electricity, heat and cold