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Denmark

Goods

Updated 09/2012

Legal requirements

A number of trade laws are in force in Denmark:

Restrictions

All pre-packed foodstuffs in Denmark must have an information label:

Consumers are protected by the Competition Act and the Purchases Act:

There are a number of environmental rules that deal with things like packaging, environmental labelling and waste management.

Food sector

The following applies to the food sector:

Further relevant information about the food sector can be found on the Danish Veterinary and Food Administration website:

Excise duties

Excise, environmental and energy duties are taxes that consumers pay when they purchase specific goods or use some specific services. Companies that manufacture or deal wholesale in goods that are subject to excise duty or that purchase such goods abroad, must collect the excise duties on behalf of the state and then pay them to the Danish Tax and Customs Administration (SKAT).

Appealing against trade barriers

Exposing companies to national trade barriers is not permitted in the EU.

 

Administrative procedures

Permits and licences

You must register with the Danish Business Authority if you want to sell goods or services in Denmark.  The Danish Business Authority will then issue you with an international VAT number, which you must use when you settle your VAT.

The following form is used by foreign companies in Denmark to register for VAT and to be registered if they want to provide services in Denmark:

International VAT number

You are obliged to register if you do not have a valid address in Denmark and pay VAT on goods and services that are provided in the country.

As a foreign business you are not covered by the turnover limit of DKK 50,000 and must therefore register from the first day the business starts trading.

EU businesses can register through a non-liable representative if they do not have a fixed business address. This can be done by providing information about the representative in the form mentioned above for the registration of foreign companies and service providers.

You are not required to register with a non-liable representative if you have a fixed address in Denmark. If these conditions are fulfilled, you will be issued a VAT CVR number. The Danish Business Authority allocates CVR numbers.

Invoice requirements

Companies that are registered for VAT must issue an invoice to the recipient when the company completes a delivery or as soon as possible thereafter. This applies to any delivery of goods and services that are subject to VAT. Invoices (including account documents) and credit notes must be consecutively numbered and issued in at least two copies - one for the customer and one for the company's accounts.

In addition to the above, one of the other main requirements for a standard invoice is that it must contain at least the following information:

  • invoice number;
  • issue date;
  • seller's name, address and SE/CVR number;
  • customer's (purchaser's) name and address;
  • nature and quantity (scope) of the goods or services;
  • price per unit exclusive of VAT, any price reductions, bonuses or discounts, if these are not
  • included in the unit price;
  • VAT base;
  • applicable VAT rate (25%); and
  • VAT amount.

The invoice amount, including the VAT amount, may be expressed in any currency, provided that the VAT amount is (also) given in Danish kroner or euros.

If you have to send an invoice to a public-sector customer, you must do it electronically.

Reporting goods sales and statistics

Companies that trade with other Member States of the EU must report to Intrastat if annual EU imports are at least DKK 1.8 million, or if annual EU exports are at least DKK 4.7 million. These limits are set by law.

Statistics Denmark notifies companies automatically when the reporting obligation starts. Companies will also be notified of any changes to the reporting obligation. The deadline for submitting monthly information to Intrastat is the 10th working day after the end of the month. Detailed deadlines appear in the Quick Guide to Intrastat and the Statistics Denmark website. Reports must be submitted every month, even if the company has not had any EU imports or EU exports during the month in question.

Suspending tariffs or obtaining new tariff quotas

If a company pays customs duty on raw materials, half-finished goods or components that are involved in the company's production, it might be possible to have the customs duty suspended on the relevant goods so that they can be imported duty-free or at a reduced rate of Customs duty.

International transport document

When shipping untaxed goods that are subject to EU excise duty, you must use the accompanying administrative document. The aim of the accompanying document is partly to be able to identify the goods during transportation, and partly to form a basis for calculating excise duty on them (the tax debt).

Legal texts

There are more than 150 complaint and appeal boards in Denmark. You can find many of them on the Internet at

Resources

You can find much business-related information on the Virk.dk portal.

Help & advice

Help & advice

You can get assistance in exporting goods to Denmark from the Danish WTO Enquiry Point, managed by Danish Standard.

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

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