Moms One Stop Shop rules in Denmark – “MOSS”
If you sell products or certain 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 “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 rules in Denmark – “MOSS”
In this blog, we discuss Moms One Stop Shop rules in Denmark – “MOSS”.
There are special VAT rules relating to B2C sales in the EU.
These 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.
You can declare and pay the VAT in a system called “Moms One Stop Shop” or “MOSS”.
“Moms 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 per calendar year.
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 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 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 “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 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 “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 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 “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.
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 “Moms One Stop Shop”?
Using the system “Moms One Stop Shop” is not required, 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 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 “Moms One Stop Shop”?
1: You need to log into SKAT Erhverv -> Moms -> Moms One Stop Shop (NB: You can only login using NemID/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 “Moms One Stop Shop”?
Then you will need to register and pay VAT in each country where you deliver your products or services.
(Last update: 29.3.2024)
FAQ
What is "Moms One Stop Shop" (MOSS) in Denmark?
It's a system for businesses selling goods or certain services in the EU, allowing them to declare and pay VAT in just one EU country, simplifying VAT handling for sales across multiple EU countries.
Who needs to use MOSS in Denmark?
Businesses selling to EU consumers with total revenue from other EU countries exceeding 10.000 EUR per calendar year, or importing goods sold for less than 80 DKK, need to apply VAT and may use MOSS.
What are the different schemes within MOSS?
MOSS includes three schemes: the EU scheme for intra-EU sales, the non-EU scheme for companies outside the EU selling within it, and the import scheme for selling low-value goods from outside the EU to EU consumers.
How does one register for MOSS?
Registration involves signing up through SKAT Erhverv, selecting the appropriate scheme, and completing a registration process using MitID.
What accounting requirements does MOSS involve?
Businesses must account for different VAT percentages depending on where consumers live in the EU, and maintain detailed sales records, including information about the products or services sold, VAT calculations, and consumer locations.