Outside the EU - Denmark

Updated 09/2012

Legal requirements

State support for exports

Trade with countries outside the EU is regulated by a number of World Trade Organisation agreements.

Trade in Denmark is often also regulated by bilateral agreements concluded between Denmark and the country concerned.

Bilateral and regional agreements

Administrative procedures

In order to purchase and/or sell goods outside the EU, you must first register as an importer and/or exporter on Webreg.dk. All that is required is that your business possess a digital signature. If you cannot carry out digital registration, you can use the "Start form".

WebReg.dk

If your company is currently being formed and as a result your Central Business Register (CVR) number is as yet unknown, you may search for the name on CVR.dk. The CVR number will be uploaded as soon as it has been issued.

CVR.dk

Exporting goods

If you sell goods to countries outside the EU, you must register as an exporter with the Danish Business Authority.

Before the goods are shipped, you must be present at the customs location from where you will leave the country.

You must also send in a completed EU unit document (export notification).

The goods can be sold exclusive of VAT if you can prove they are being sent outside the EU. You can do this by keeping a copy of the EU unit document, DSB's or the postal service receipt for goods delivered, provided the invoice and bank documentation, etc., state that the goods were exported to a client outside the EU.

Importing goods

If you sell goods to countries outside the EU, you must register as an exporter with the Danish Business Authority.

In some cases customs duty and possibly excise duty are levied on goods purchased in countries outside the EU. Any duty calculated on the customs value, i.e. typically the invoice value and the freight costs may be deducted in tax as operational costs.

When the goods arrive in Denmark, they must be cleared through customs. This means that you must complete an EU unit document and send it along with a copy of the invoice, the freight letter and any documentation detailing origin to the relevant tax centre.

When goods are cleared, the SKAT tax authority will send a request for customs duty to the business. You can read more about how to pay customs duty in SKAT's guide, "Notification and payment deadlines".

Notification and payment deadlines

You should calculate import VAT of 25 per cent of the customs value plus freight and insurance costs.

Exporting and importing services

If you purchase services abroad, you should generally calculate and pay VAT on the value. Conversely, you will not generally calculate or charge VAT on services sold abroad.

SKAT guide on services

Programmes

The Danish Export Council has special schemes to support exports made by small and medium-sized companies:

The BornCreative scheme is a service for Danish designers, musicians, film producers, architects, creative media and IT businesses that wish to start exporting.
BORNCREATIVE application form
BornGlobal application form

Check also the legislation on this topic in: