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Proposed

Bill: new EU VAT rules and registration as a distributor

Bill · L 82 (2026-27)Official title (in Danish)

Official title (in Danish): Forslag til lov om ændring af momsloven, lov om forskellige forbrugsafgifter og spir­it­usaf­giftslov­en. (Gennemførelse af nye EU-momsregler for EU-handel, forhøjelse af moms­frit­a­gelses­græn­sen for levering af visse licenser fra bl.a. arvinger, gennemførelse af regler om forbehold for konkurrence m.v. for anvendelse af visse momsfritagelser og ændring af re­gis­trer­ings­mu­ligheder for nikotinprodukter og røgfri tobak m.v.)

In short

Reading time: 1 min
  • What is proposed:
    • The bill proposes to implement new EU VAT rules for trade between EU countries.
    • It also proposes a new registration as a distributor for smokeless tobacco and nicotine products sent abroad, to raise the VAT exemption threshold for licences for authors' and artists' works, and to change the rules for spirits and for certain VAT exemptions.
  • Who would be affected: Businesses selling to other EU countries, authors, artists and heirs to copyright-protected works, businesses with nicotine products and smokeless tobacco sent abroad, and importers and recipients of spirits.
  • When: The bill has not been passed yet.

Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.

If the bill is passed:

  • Businesses that are not storage-warehouse holders and that supply duty-liable smokeless tobacco or nicotine products abroad must register as distributors.
  • A business can only be registered as a distributor once it has provided security for the duty value of the goods. The minimum amount is DKK 20,000, but the customs and tax authority can require a larger amount.
  • The VAT exemption threshold for supplying licences for copyright-protected works of authors and artists is raised.
  • Registered recipients of spirits can declare the duty on duty-paid goods supplied abroad on the duty return, instead of applying for a refund.

Sources and original

Official title (in Danish)Forslag til lov om ændring af momsloven, lov om forskellige forbrugsafgifter og spir­it­usaf­giftslov­en. (Gennemførelse af nye EU-momsregler for EU-handel, forhøjelse af moms­frit­a­gelses­græn­sen for levering af visse licenser fra bl.a. arvinger, gennemførelse af regler om forbehold for konkurrence m.v. for anvendelse af visse momsfritagelser og ændring af re­gis­trer­ings­mu­ligheder for nikotinprodukter og røgfri tobak m.v.)

Read the official text (in Danish) →

Source: the Danish Parliament (ft.dk)

Translated from Danish · The Danish version and the original source apply.

Timeline

How to read the timeline

  • Filled dot: this has happened. The date and the source are shown below the point.
  • Empty dot: an upcoming step. The date may be known or not known yet.
  • Square: the case ended here, e.g. because the bill was rejected or withdrawn.
  • "The date is in the source, but entry into force has not been confirmed yet" (or just "not confirmed yet") means the date has passed, but the source does not yet show that the law or rule has entered into force. We only change the status when the source confirms it.
  1. Introduced · 4 November 2026
    Status in the Danish Parliament: Fremsat
    Folketingets Åbne Data – sagstrin: fremsættelse
  2. Passed
    Awaiting the Danish Parliament
  3. Enters into force
    The date is not known yet