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Moms One Stop Shop – New VAT rules from 1.7.2021

If you sell products or certain services to consumers in the EU, where VAT is settled in the buyer’s country of residence, then from 1.7.2021, you can declare and pay the VAT in the new system called “Moms One Stop Shop”. This is smart since you only have to declare and pay the VAT for all EU countries in one place.

Moms One Stop Shop – New VAT rules from 1.7.2021

“Moms One Stop Shop”

There are new VAT rules relating to B2C sales in the EU.

These new rules are relevant if you sell products or certain services to consumers in the EU, where VAT is settled in the buyer’s country of residence.

From 1.7.2021, you can declare and pay the VAT in the new system called “Moms One Stop Shop”.

“Moms One Stop Shop” is smart since you only have to declare and pay the VAT for all EU countries in one place.

The new rules are relevant if your total revenue from other EU countries exceeds 10.000 EUR per calendar year.

Also, new rules apply for the import of goods outside the EU; now even products that are sold for less than 80 DKK need to apply VAT on the full amount.


What if your EU sales is less than 10.000 EUR per calendar year?

Then you will need to pay VAT in Denmark on the revenue related to your B2C clients in the EU.

You can, however, still register for “Moms One Stop Shop” if you prefer.


The three different schemes in “Moms One Stop Shop”

There are three different schemes as part of the new “Moms One Stop Shop” system:


1: The EU scheme

This scheme is relevant if you (1) sell products or certain services within the EU and (2) the products or services never leave the EU.

If your company is located in Denmark, you need to register “Moms One Stop Shop” in Denmark.


2: The non-EU scheme

This scheme is relevant if (1) your company is located outside the EU and (2) you are selling to consumers within the EU and (3) the products or services never leave the EU.


3: The import scheme

This scheme is relevant for you if you sell products from outside the EU directly to consumers in the EU.

It is a requirement that the product sold is priced less than 150 EUR per item.

If you fulfil the requirements you are now able to register in one EU country and declare as well as pay VAT here for all your EU sales.


How do you sign-up for “Moms One Stop Shop”?

You sign up for the EU scheme on SKAT Erhverv:

Click this link to sign up for “Moms One Stop Shop”

1: Log in with your NemID
2: Choose the scheme you want to register
3: Click “Start registering”
4: Finish the 7 steps and print the receipt after submitting the application

NB: Unfortunately it is only you that is able to submit the application. It is not made possible for your accountant to do this.


What should you do concerning your accounting?

You are required to handle different VAT percentages depending on where the consumers live in the EU when using the “Moms One Stop Shop” system.

And also, your accounting should be able to handle different VAT percentages on different types of products per country since some countries have different percentages on different kinds of products.

It might be a good idea to look at the requirements with your accountant.

Furthermore, you need to be able to present the following data in order to use “Moms One Stop Shop”:


If you use the EU scheme and the non-EU scheme:

1: The country that you sold your products or services to
2: A description of what products or services you have sold and the volume
3: The date that you delivered the products or services
4: The amount that is used to calculate the VAT and the currency
5: Any corrections made later to this amount
6: The VAT percentage that was used
7: The VAT amount payable with the type of currency
8: The date and size of received payments
9: Any partly payments before delivery
10: Invoice details if an invoice is issued
11: Information used to determine where the consumer lives and use your services, or for products; where the shipment started and ended
12: Information about returned products, including VAT amount


If you use the import scheme:

1: The country that you deliver the products to
2: A description of what products you have delivered and the volume
3: The date that you delivered the product
4: The amount that is used to calculate the VAT and the currency
5: Any corrections made later to this amount
6: The VAT percentage that was used
7: The VAT amount payable with the type of currency
8: The date and size of received payments
9: Invoice details if an invoice is issued
10: The information used to determine where the consumer lives and use your services, or for products; where the shipment started and ended
11: Information about returned products, including VAT amount
12: Order or transaction number
13: Batch number if the seller is directly involved in the delivery

Read more about the requirements and how to sign-up here


Do you have to register and use “Moms One Stop Shop”?

It is not a requirement to use the system “Moms One Stop Shop”, but it will most likely be very beneficial for you.

With the new “Moms One Stop Shop” system, you only need to register your company in one place and pay the VAT in one place.

Even when you are selling to multiple countries in the EU.


What if you are using “One Stop Moms”?

If you have been using the old system “One Stop Moms” you will automatically be migrated to “Moms One Stop Shop” from 1.7.2021.

However, you would have received a questionnaire in April 2021 with additional information required before the migration.

You naturally will need to answer this questionnaire.


How to declare your sales to consumers in the EU in “Moms One Stop Shop”?

1: You need to log into SKAT Erhverv -> Moms -> Moms One Stop Shop (NB: You can only login using NemID and not TastSelv password)
2: Choose the period for which you want to declare EU sales to consumers
3: Declare if you have sold products or services in the period and to which countries.
4: Declare the amount without VAT, the VAT percentage and the VAT amount for each country. NB: all amounts should be in DKK.
5: After approving your declaration, you will receive a payment ID for your internet banking system

NB: Remember to declare a zero for periods with no sales.


How long time should you store the data relating to your B2C sales?

You need to store the data relating to B2C sales in the EU for ten years.


What if I do not want to use “Moms One Stop Shop”?

Then you will need to register and pay VAT in each country where you deliver your products or services.


Do you have questions to “Moms One Stop Shop”?

You can contact us here


(Last update: 5.7.2021)