One Stop Shop rules in Denmark – “OSS”

One Stop Shop rules in Denmark – “OSS”

In this blog, we discuss One Stop Shop rules in Denmark – “OSS”.

This is Denmark’s implementation of the EU One Stop Shop (OSS) system, formerly known as “MOSS” in Denmark.

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

These rules are relevant if you sell products or certain services (e.g. digital services, telecommunications, broadcasting, electronically supplied services) to consumers in the EU, where VAT is settled in the buyer’s country of residence.

You can declare and pay the VAT in a system called “One Stop Shop” or “OSS”.

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

The rules are relevant if your total revenue from other EU countries exceeds 10.000 EUR (excl. VAT) per calendar year.

Below this threshold, you may continue charging Danish VAT, if you do not opt into the OSS scheme.

Also, rules apply for importing goods outside the EU; even products sold for less than 80 DKK need to apply VAT on the total amount.

What if your EU sales are less than 10.000 EUR (excl. VAT) 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 “One Stop Shop” if you prefer.

The three different schemes in “One Stop Shop”

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

1: The EU scheme

This scheme is relevant if you (1) sell products or specific 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 “One Stop Shop” in Denmark.

2: he import scheme for intermediaries

This scheme is relevant if (1) your company is located inside the EU and (2) you are selling to consumers within the EU on behalf of other importers.

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 at less than 150 EUR per item.

If you fulfil the requirements, you can now register in one EU country and declare and pay VAT here for all your EU sales.

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

You sign up for the EU scheme on SKAT Erhverv:

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

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

NB: Unfortunately, it is only yourself that can apply. 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 “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.

Looking at the requirements with your accountant might be a good idea.

Furthermore, you need to be able to present the following data 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 partial payments before delivery
10: Invoice details if an invoice is issued
11: Information used to determine where the consumer lives and uses your services or 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 “One Stop Shop”?

Using the system “One Stop Shop” is not required, but it will most likely be very beneficial for you.

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

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

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

1: You need to log into SKAT Erhverv -> Moms -> Moms One Stop Shop (NB: You can only login using MitID 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.

You can learn what a sales invoice in Denmark shall contain here

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

For ten years, you need to store the data relating to B2C sales in the EU.

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

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

Shipping from a local warehouse abroad

Be aware that if you store and ship products from a local warehouse abroad, you might still have to register for local VAT in that country.

In this case, OSS might not be applicable.

ViDA / Directive (EU) 2025/516 and the OSS in Denmark

The VAT in the Digital Age (ViDA) initiative, formalised through Directive (EU) 2025/516, introduces major updates to how the One Stop Shop (OSS) operates across the EU, including Denmark.

The goal is to simplify cross-border VAT compliance, reduce fraud, and promote the use of digital tools such as electronic invoicing and real-time reporting.

For Danish businesses, ViDA expands and refines the OSS framework, originally introduced in 2021, by allowing more types of cross-border B2C and B2B transactions to be declared in a single EU VAT return. This means Danish companies engaged in intra-EU sales of goods and services will be able to report and pay VAT for multiple EU countries through the Danish Tax Agency’s OSS portal, without needing local VAT registrations elsewhere.

Key points for Denmark include:

The directive expands the OSS to include domestic supplies facilitated by online platforms and certain B2B transactions, simplifying compliance for Danish intermediaries and e-commerce operators.

Denmark, which already has a mature e-invoicing infrastructure (NemHandel and Peppol), is well positioned to implement ViDA’s requirement that cross-border invoices be issued electronically.

Danish tax authorities will gradually connect to the EU’s harmonized digital reporting system, reducing administrative burdens for businesses using the OSS.

Non-resident suppliers will be able to rely more on reverse charge mechanisms instead of multiple VAT registrations, while Danish companies may use a single VAT identification number for all EU transactions reported through OSS.

In practice, this means that from 2027 onwards, Danish firms selling to EU consumers will experience a more automated and standardized VAT process, while real-time reporting obligations will begin rolling out toward 2030.

The Danish government has expressed general support for ViDA, seeing it as aligned with the country’s digital-first public administration model.

(Last update: 7.10.2025)

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