Excise duty registration for distance sellers – OSS or not

Clarification of the excise duty rules in terms of e-commerce

As of 1 February 2022, a long-awaited clarification of the rules for distance sellers of excise dutiable goods in Denmark became effective. Distance sellers are as the main rule obliged to register for excise duties in Denmark regardless of the VAT One Stop Shop (OSS).

23 February 2022


With the implementation of the OSS, it became much easier for distance online sellers to handle the VAT declaration and payment as the sellers no longer need a VAT registration in each country where their goods are sold to private consumers.

However, without a national VAT registration, the implementation of the OSS in Denmark made it technically impossible to report the Danish national excise duties on the distance sold goods. This led to the fact that the buyers of the goods were expected to report the national excise duties themselves, which was not a durable solution. Also, due to a joint liability, the distance sellers actually still bore a potential risk of the tax authorities charging them for the excise duties.

Therefore, the Danish excise duty legislation has now been clarified to allow for the non-Danish established distance sellers to register and pay the relevant national excise duties as was the situation before the implementation of the OSS in Denmark.

It is worth noting in respect to distance sellers of goods with harmonized excise duties, the obligation to report the excise duties has without cessation been with the seller and not the buyer.


Excise duty registration for distance sellers – OSS or not

As of 1 February 2022, distance sellers are as the main rule again obliged (and now also technically able) to register for national excise duties in Denmark in order to report the excise duties; regardless of whether the sellers have a Danish VAT registration or not due to the OSS.


VAT registration in respect to harmonized excise duties

In respect to sellers of goods subject to harmonized excise duties, it is still required to obtain a local VAT registration in order to settle the VAT as well as the excise duties, since these types of transactions are not allowed to be reported in the OSS regime. The obligation to register for VAT locally in Denmark, when selling goods with harmonized excise duties, exists from the first sale and not just once surpassing the common threshold of € 10.000 in EU.

If you have any questions on how to handle the Danish excise duties within e-commerce, you are welcome to contact us for further discussion.

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