EU VAT
Last updated 26/08/2025 – Reading time: 2 min
When your company sells goods and services to businesses (B2B) in other EU countries, special VAT rules apply. Many people mistakenly believe that you always have to charge Danish VAT – but this is not the case.
Instead, you should use what is called EU sales without VAT, where the buyer in the other EU country is responsible for paying VAT in their home country.
What is EU VAT?
EU VAT is all about how businesses within the EU should handle VAT when trading across borders.
- For B2B sales, you generally do not have to charge Danish VAT.
- For B2C, you often have to charge VAT in the buyer's country. Special rules apply for distance selling and One Stop Shop (OSS).
When should you not charge Danish VAT?
If you sell to a business in another EU country and the buyer has a valid VAT number, you must invoice without VAT.
The invoice must be clearly marked with the text: “EU sales without VAT, buyer pays VAT in home country (reverse charge)”
So it’s the buyer’s responsibility to pay VAT in their country – not yours.
How to report EU sales without VAT
When you make EU sales without VAT, you need to report it to the Danish Tax Agency in two places:
- Box B on the VAT return
Here you report the total sales to the EU for the period.
- List reporting to individual EU countries
Here you also need to state which companies you have sold to. You do this under “EU sales without VAT”.
Do you need help?
Do you have questions about tax on account or corporation tax – or do you want to make sure everything is reported correctly?
At AccountView, we help you with calculations, reporting and planning to avoid unnecessary costs. Contact us here for a no-obligation chat.