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Denmark raises small consignment stock relief

  • VAT
  • 19 August 2015 | Richard Asquith

Denmark raises small consignment stock relief

Denmark has increased its small consignment stock threshold to DKK 80 per package from 1 July 2015.  Items below this value will be exempt from Danish VAT on importation from outside of the European Union.

Small consignment stock relief is an EU-wide concept under the EU VAT Directive. Member states may set a threshold for small value packages being imported VAT free into their countries. This is largely to save on the administrative costs on processing claims and payments.

Threat to low value consignment stock relief

The European Commission has recently instigated a review of low value consignment stock relief, which it would like to withdraw. This is principally because it gives an advantage to non-EU e-commerce firms who can sell VAT-free, and it encourages elaborate VAT avoidance schemes by EU-based providers.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.