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DENMARK

11 October 2012

EXPORT

Books, Manuscripts, Maps and Prints: free of duty.

IMPORT

Books, Manuscripts, Maps and Prints: free of duty but subject to Value Added Tax (VAT) of 25%, if material come from outside the EU.

Denmark has two VAT systems for transactions within the EU.

If supplied with a VAT-registration number, the seller deducts his/her country’s VAT and supplies the goods VAT-free. The buyer (if reselling) then adds 25% VAT to the selling price. This VAT can be deducted when selling to a VAT-registered firm or outside the EU.

“Used-VAT”, where 25% VAT is put on your profit. This VAT cannot be deducted when selling to a VAT-registered firm or outside the EU.