Consignment and call-off stock
Where a business in another EU member state dispatches stock to Denmark with a view to future sales of those goods (consignment stock), Denmark treats these arrivals into Denmark as normal intra-EU acquisitions of goods. As such, the business may have a requirement to register for Danish VAT.
Alternatively, the business may appoint a Danish fiscal agent to account for the VAT due when the goods arrive in Denmark and account for any VAT due on the subsequent sale of the goods.
With effect from 1 January 2020, Denmark has implemented the EU 'quick fixes'.
If a business moves
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