It is good to be aware that there are a number of things to remember when you are in Denmark and you buy online. There is no need to worry when you buy from Danish based shops or websites and you hardly have to give it any consideration when buying from a company based in a EU country.
The problem starts when you are dealing with a website from a company based outside the EU, like for example the USA.
Let’s start with the EU:
Buying from companies based in the EU:
You will have to pay moms (the equivalent of the British VAT), but this is the responsibility of the seller and it should be added to the price before you make the deal.
Remember that there are other rules for the buying (importing) of for example alcohol, mineral oil products and tobacco goods. You will have to pay extra taxes, called punktafgifter in Danish. Check this list (in Danish) if you are in doubt.
And of course there are rules for the importing of many other goods such as weapons, medicine, plants, animals etc.
Buying from companies outside the EU:
This is where things get more complicated. Remember that as long as the total price, so the price of the goods plus transport/shipping costs is not more than 80 Dkr (2009), there is no need to worry or even think about taxes etc. But if it is more than 80 Dkr and less than 22 Euro (ca.165 Dkr), you will have to pay 25% Moms (and possibly punktafgifter if you for example buy alcohol, mineral oils or tobacco).
For goods with a total value (price + transport/shipping costs) of more than 22 Euro (ca. 165 Dkr), there is another rule: you will also have to pay Told – a custom fee. This is often a 12% fee but it can differ according to the kind of goods you buy, so you will have to ask at one of the tax-offices what percentage you will have to pay if you want to know it exactly.
You will have to pay the moms, and if applied, the told, when you pick up your goods at PostDanmark (if you used it to deliver the goods to you). For that they themselves will charge you another 155 Dkr (2009) for their services.
So when you see that nice 29 $ blouse on for example Amazon.com, remember that you will have to pay the price of the blouse + transport/shipping + moms + told + PostDanmark.
Software programs that you buy and download are not included in those rules, and you don’t have to pay told when buying and downloading them (but you do pay moms; the seller should charge you for that).
Note that this post is just a reminder of the existence of the rules for buying online. For any questions or doubts contact your tax office.
Link:
The rules in Danish: Skat.dk – Internethandel for private