Denmark

Moms 25%, one rate; on CROSS-BORDER the import moms at the border, IOSS at EUR 150 and under for a consumer sale, the Union OSS for EU stock, and the reverse charge with VIES between businesses.

Moms is national; there is no local layer to add.

One 25% rate for every category (no reduced rate on food).

DKK 50,000 per calendar year from 2025 for a business established in Denmark; a seller outside the EU registers from its first taxable Danish sale when it holds stock there, imports DDP or sells to consumers outside IOSS (CROSS-BORDER), the moms-representative question marked to confirm.

EU deemed supplier (VAT Directive Art. 14a) for non-EU sellers' consumer sales and imports up to EUR 150.

EU TARIC at the heading level for the headings held (juice 2009: 10.5% to 33.6%), no preference for US-origin goods, the 25% import moms by name on the Danish cart with how a registered importer settles it, and the EUR 3 low-value duty from 1 July 2026. The EU-US framework of August 2025 is named as to confirm.

Into the EU, import VAT is due from the first euro. The EUR 150 customs-duty waiver for low-value consignments was replaced on 1 July 2026 by a flat EUR 3 customs duty per item category on parcels under EUR 150 sent to consumers, until 1 July 2028. GRAJ does not charge it and does not add it to this estimate; it applies per shipment, and your basket ships as one order per seller.

The importer's EORI (in Denmark the CVR number with DK in front, given on registering as an importer on virk.dk), its customs security, import moms on the moms return, and DDP through an indirect customs representative for a seller outside the EU — on CROSS-BORDER, the wizard, and the Danish cart beside the estimate.

The customs packet (commercial invoice, packing list, origin) from the order, and on CROSS-BORDER the customs value (price plus freight and insurance to the EU border), the DMS Import and DMS Export declarations under the EORI, and the indirect representative under DDP. GRAJ files no declaration.

VAT invoice fields; foreign-currency moms converted at the rate the Danish rules name; "omvendt betalingspligt" on a reverse charge; the bookkeeping act's digital-system rule named on CROSS-BORDER.

Danish public buyers take only electronic invoices through NemHandel (OIOUBL or Peppol BIS, to their EAN number), said on CROSS-BORDER; GRAJ produces an EN 16931 CII invoice, not those formats, and EU cross-border B2B e-invoicing follows from 1 July 2030 (ViDA). Whether GRAJ should produce OIOUBL / Peppol BIS is a decision.

B-income reported to eIndkomst every month: the payer file, with the CPR/CVR it needs named, never stored.

DAC7: first filing could fall due 31 Jan 2027. The seller fields (TIN, address, date of birth for a person) are collected on Trade across borders and the yearly file is drafted as an admin export, never filed (lib/platform-reporting.ts, migration 2914) — registering and filing is Matt's decision (#139).

Denmark's test as a guidance tool, factor by factor (right to instruct, fixed hours, periodic pay, own risk, own staff, several clients, CVR and invoicing — Skattestyrelsen's overall assessment, Den juridiske vejledning C.C.1.2.1), recorded on the agreement (2855 applied). Employment law's own test (funktionærloven, the collective agreements) is named, not modeled — as the UK's Employment Rights Act changes are beside IR35 — and the EU Platform Work Directive (transposition 2 Dec 2026) is legal #20.

The written-terms page holds Denmark: no Danish law asks for written terms with a freelancer (that duty is an employer's); Renteloven makes a business bill due 30 days after the request, caps a longer term, and gives the reference rate + 8 points and DKK 310 — said so, never makes terms required. B-income to eIndkomst is named.

Renteloven: statutory interest (the reference rate + 8 points), the fixed sum and the payment-term cap on an overdue B2B invoice — shown, never charged.

EU GPSR: the EU responsible person (Art. 16(1)) as a product document on every consumer category (furniture, machinery and chemicals added 2026-10-22), the listing safety details (Art. 19) and DSA trader traceability before an EU-facing listing goes live, and on CROSS-BORDER.

The EU food label in Danish naming the EU importer (FIC Art. 8(1)), the Fødevarestyrelsen food business registration (a check on a brand that does not import) as product documents; the Danish wizard; official controls at entry, Findsmiley on the storefront, and CROSS-BORDER. The autorisationsbekendtgørelsen was not re-read (marked to confirm).

Pant (Dansk Retursystem) on every covered container, juice included, with the registration as a product document; the EU juice directive as amended by 2024/1438 (reduced-sugar juice from 14 June 2026) as a check; no soft-drinks tax since 2014 — on CROSS-BORDER.

Danish excise on CROSS-BORDER (dk_alcohol_excise), as rates a seller prices with: beer DKK 48.74 and spirits DKK 150 per liter of pure alcohol, wine DKK 5.18 / 11.26 / 15.08 a liter by strength band (+ DKK 3.35 sparkling), worked out per quantity in lib/dk-excise.ts — Den juridiske vejledning 2026-2 read through its tax.dk mirror (skat.dk did not answer: to confirm on info.skat.dk); duty suspension between authorized warehousekeepers; EU excise authorization in the wizard. Whether GRAJ lists alcohol is legal #22.

EU Responsible Person and CPNP notification as a product document.

The notification to Fødevarestyrelsen through virk.dk no later than first marketing (a notification number, not an approval; six months ahead for a substance needing approval) as a product document, in the wizard and on CROSS-BORDER; the food business registration beside it.

The EU fiber composition label in Danish (Regulation 1007/2011 Art. 16(3): the official language where it is sold) and the GPSR responsible person as product documents, and on CROSS-BORDER.

EU declaration of conformity (CE) as a product document; the 2025 Toy Safety Regulation applies from 2030.

CE declaration of conformity (LVD, EMC, RoHS) as a product document.

No Danish national furniture rule: Sikkerhedsstyrelsen's list of product-safety laws names none, so furniture answers to the EU GPSR with Denmark's supplementary order (BEK nr 1146 af 06/11/2024 — the Danish language requirement and penalties); the GPSR responsible person and the Danish packaging registration are asked of furniture as product items.

EU CLP label in Danish and SDS, EU REACH registration and the SVHC check, and the Danish product register as product items: a hazardous chemical product for professional use is reported to Produktregistret by its Danish producer or importer (a foreign maker may file for its importer, naming the importer's CVR — read on at.dk), the PR number on the packaging, beside the EU PCN notification. The 100 kg floor and the one-month deadline are to confirm; CLP as amended by 2024/2865 is to confirm.

The EU pet food label (Regulation 767/2009) and the Danish feed business registration as product items — whoever produces, sells, stores or transports feed is registered with Fødevarestyrelsen (read on its own page; the retail page to confirm) — and on CROSS-BORDER.

The EU machinery declaration (CE) — Directive 2006/42/EC until Regulation (EU) 2023/1230 applies on 20 January 2027 — and the GPSR responsible person as product items.

EU MDR (CE, authorized representative, importer, EUDAMED) and the Danish layer as product items: the label and instructions in Danish for the Danish user (bekendtgørelse om medicinsk udstyr §§ 3-4, read on Lægemiddelstyrelsen's page, updated 15 April 2026), a distributor making a device available only with the CE mark, the declaration and the Danish labeling, and a Danish distributor registered with the agency (BEK nr. 1731 of 8 Dec 2025, to confirm). The MDR articles themselves were not re-read; whether GRAJ allows such listings is #112.

EU excise authorization only; the position is a decision.

Labels in Danish (FIC Art. 15, textiles Art. 16(3)); no general EU origin mark, food origin where leaving it out would mislead (FIC Art. 26), an origin claim that may not mislead (Markedsføringsloven § 5) — on CROSS-BORDER; rules of origin for preferences.

The Danish wizard (Fødevarestyrelsen, the supplement notification, the importer registration on virk.dk, Dansk Producentansvar for packaging, WEEE and batteries, the bookkeeping act) on top of the EU registrations; sanctions screening; alcohol, tobacco and cannabis named on CROSS-BORDER. Whether GRAJ lists tobacco, vape and cannabis is legal #22.

Denmark — producer responsibility for packaging; Pant (Dansk Retursystem).

On /privacy/where-you-live (linked from /privacy and every footer): GDPR for people in the EU, Datatilsynet named, no CPR number on the payer file; GDPR and the Danish Data Protection Act for a seller on CROSS-BORDER; data export and erasure for everybody. Stays partial on purpose: a controller outside the EU appoints an EU representative (Art. 27) — a paid service GRAJ has not bought, said on the page as not yet done (#116).

14-day withdrawal (Forbrugeraftaleloven § 18, the Consumer Rights Directive), the exceptions, the model form; contract sentences in Danish; on CROSS-BORDER for a consumer sale.

A carrier authority on file, and on LANES and LOAD TENDERS Færdselsstyrelsen's rules read on fstyr.dk: the community license for hire work over 3,500 kg inside Denmark and the EU (up to 10 years, kept at the business address with a certified copy in each vehicle, DKK 1,500 each), the national van permit for 2,500-3,500 kg inside Denmark and the community license for it elsewhere in the EU; ADR under Directive 2008/68/EC (the 2025 changes to confirm).

Bonded-warehouse papers and storage requests, and on STORER · CAPACITY the toldoplag rules read on toldst.dk: a license from Toldstyrelsen before any goods go in (never backdated), public (CW1, CW2) or private (CWP — only the holder's goods), security for the potential customs debt, stock records, about 120 days to an answer; a food warehouse registers with Fødevarestyrelsen (the executive order to confirm).

On CAMPAIGNS and CREATORS: Markedsføringsloven § 6(4) — "Reklame" or "Annonce" up front on a paid, gifted or discounted post, a stricter standard for children — § 5 misleading claims, and the Omnibus review rules; on CROSS-BORDER. Read from Forbrugerombudsmanden practice — to confirm against the act.

Denmark — Markedsføringsloven §10: Prior consent — or an existing customer, for your own similar products, told when you took the address that they could refuse, and in every message.

The request names its law; on OPPORTUNITIES and FINANCING: consumer lending needs Finanstilsynet's permission with the 35% ÅOP and 100% cost caps, and Kreditaftaleloven — read from the bill, the consolidated act to confirm; B2B licensing is counsel's call.

Cross-border Connect payouts to Denmark; CPR and CVR named. Stays partial on purpose: a live DKK payout has not been proven end to end — real money through GRAJ's Stripe account, not protocol work (#117).