VAT & reverse charge

Danish customers

Customers registered in Denmark are invoiced with 25 % Danish VAT (moms) on goods and freight. Your CVR number appears on the invoice so the VAT can be deducted in your own accounting.

EU B2B customers

Business customers in other EU member states with a valid VAT number are invoiced without Danish VAT. The supply is treated as an intra-Community supply of goods and is reported in our EU sales list under your VAT number.

What reverse charge means

• ·We invoice you at 0 % VAT and note "Reverse charge — VAT to be accounted for by the recipient".
• ·You account for the VAT in your own country at your local rate, and deduct it in the same return where you have the right to do so.
• ·The net cash effect for a VAT-registered buyer is normally zero.
• ·The rule follows the EU VAT Directive (2006/112/EC) on intra-Community supplies.

Valid VAT number required

• ·We validate every VAT number against the EU VIES register at application and periodically thereafter.
• ·If VIES cannot confirm your number, we must charge Danish VAT until it is confirmed.
• ·The invoice address must match the company registered to the VAT number.
• ·Notify us immediately if your VAT registration or company name changes.

Company account approval

Reverse charge is only applied to approved trade accounts. Applications are reviewed for company registration, verified VAT number and hospitality-trade activity — see the account application for the full process.

Non-EU destinations (UK, Norway, Switzerland, Iceland)

• ·Invoiced at 0 % Danish VAT as an export of goods.
• ·Import VAT and duty are payable in the destination country by the importer of record.
• ·Default term for these destinations is DAP, duty unpaid, unless otherwise agreed.
• ·We supply the commercial invoice, EORI reference and tariff codes required for customs clearance.

Private individuals and non-registered businesses

Hospitality Line sells to the trade only. Buyers without a valid VAT number cannot be set up with a trade account and cannot be invoiced under reverse charge.