International Trade

EU

As a general rule, the seller charges VAT on the sale of goods in their own country. If the buyer is registered for VAT in their home country and the goods are physically transported to another EU country, the buyer must settle the VAT with the authorities in that home country (input VAT). In these cases, no VAT is charged on the Danish sales invoice, and the VAT code ‘EU Goods Sales’ must be used. It is important that the buyer’s VAT number appears on the invoice, which happens automatically if the buyer is correctly set up in the customer database. If you are in doubt, you can either contact the customer (debitor@adm.dtu.dk), or you can enter the VAT number yourself in a note on the invoice. You can verify a given VAT number on the European Commission's website .

In addition, documentation must be retained to prove that the goods were shipped out of Denmark. An invoice from the freight forwarder or Post Danmark will suffice.

Other countries

As with sales within the EU, the general rule is that the seller only charges VAT on goods sold in their own country. Therefore, if the goods are physically shipped out of the EU and there is documentation of this export via a freight forwarder’s invoice, the invoice is issued without VAT (the VAT code “VAT-exempt” must be used). This also applies even if the invoice is issued to a Danish branch of a foreign company, as long as the goods are physically shipped out of the country. A CVR/VAT number is not required on invoices to third countries.

EU

The general rule is that the buyer calculates the input tax, and the invoice must therefore not include VAT, but must instead include the text “Reverse charge” as well as the buyer’s CVR number/VAT number. The buyer’s place of establishment is decisive for the VAT on the invoice.

When selling services to businesses in the EU, the VAT code “EU Services Sales” must be used, unless the supply falls under the exceptions described below (e.g., admission to events).

The location of the company that ordered the work is important. It is irrelevant that the company has branches in Denmark if it is a branch abroad that ordered the work.

However, there are the following exceptions where VAT must always be invoiced, regardless of the country in which the buyer is located:

• Admission fees for activities within science, education, and the like. Science is defined as: Activities that, through the exploration of materials or similar, generate new knowledge. This could, for example, be scientific exploration of minerals or a scientific lecture. Please note, however, that conferences may be VAT-exempt under Danish rules. If the conference is VAT-exempt for Danish participants, it will also be VAT-exempt for foreign participants. On the Sales VAT page, under “Conferences,” you can see whether a conference is VAT-exempt or subject to VAT. This must be determined before invoicing.
• Rental of real estate and similar facilities (e.g., “clean rooms,” etc.)
• Transportation
• Restaurants and hotels. Therefore, re-invoicing for these services must also include VAT

Other countries

When selling to countries outside the EU, VAT generally does not need to be charged, unless a service or product is ordered that is delivered in Denmark. In such cases, VAT must be charged.

EU

The general rule when receiving goods shipped from another EU country is that they must be invoiced without VAT. If the invoice does include VAT, you must immediately check whether this is an error. If it is an error, the original invoice must be canceled with a credit memo, and a new invoice must be issued. It is not sufficient to receive a credit note for the VAT amount.

It is important that the foreign seller has been provided with DTU’s CVR number (DK 30 06 09 46). This is a prerequisite for invoicing without VAT.

An example of a case where VAT is correctly invoiced is if an item is ordered online from a foreign company, but the company ships the item from a Danish branch. In that case, it is correct to include VAT on the invoice because the item has not crossed any borders.

Other countries

As a general rule, goods are shipped duty-free but are subject to VAT and customs processing by the Danish Tax Agency and the Danish Customs Agency before the goods can be released. At DTU, the freight forwarders ensure that the goods undergo this processing and can be released. DTU subsequently receives a monthly statement from the Danish Customs Agency detailing all imports.

This is settled centrally.

EU and other countries

As with the sale of services, the type of service in question is decisive. In addition, the seller must be established abroad, so that there is a cross-border element to the transaction.

The general rule is an invoice without VAT, after which DTU calculates the VAT itself, but the exceptions are, in particular:

• Invoices from hotels, restaurants, and transportation
• Admission to activities within science and education; e.g., conferences, courses, etc.

All exceptions must still be invoiced with VAT in the country where they take place, and the VAT may not be deducted during posting. The foreign VAT is thus an additional expense.