Denmark proposes treating gas and electricity supplies as OSS distance sales from 1 January 2027 (consultation draft)
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Denmark as they stand today, see the Denmark guide →
- Jurisdiction
- Denmark
- Tax
- VAT
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 28 August 2026
- Effective
- 1 January 2027
- Authority
- Skatte- og Vækstministeriet (Danish Ministry of Taxation and Growth)
- Systems
- Tax engine, Reporting, Invoicing
- Verified
- Fetched from official source · high confidence
Suppliers of gas, electricity and cooling, including EV-charging operators, selling to non-VAT-registered customers in other EU Member States.
Review OSS/registration set-up for cross-border electricity and gas supplies to consumers; track tabling of the bill in the 2026-27 Folketing session.
Tax engineReportingInvoicing
Denmark's Skatte- og Vækstministeriet put out for consultation (published 28 August 2026, comments due 25 September 2026) a draft bill amending the VAT Act to implement parts of the ViDA Directive. From 1 January 2027, until other rules take effect on 1 July 2028, supplies of gas, electricity, heat and cooling would be treated as distance sales of goods, so a supplier (for example of EV-charging electricity to non-VAT-registered customers in other EU Member States) could use a single One Stop Shop registration instead of registering in each Member State. The bill is a draft and figures or dates may change before it is tabled.
What changed in detail
This is a consultation draft, not law. Denmark’s Skatte- og Vækstministeriet published a draft bill on 28 August 2026, with comments due on 25 September 2026, to amend the VAT Act and implement parts of the ViDA Directive.
Under the draft, from 1 January 2027, until other rules take effect on 1 July 2028, supplies of gas, electricity and cooling would be treated as distance sales of goods. A supplier, for example of EV-charging electricity to non-VAT-registered customers in other EU Member States, could then use a single One Stop Shop registration instead of registering in each Member State.
The bill is a draft and figures or dates may change before it is tabled.
What it means
Nothing changes yet. The draft has not been tabled in the Folketing, and a consultation text often changes before it is introduced.
If adopted, the benefit is mainly for suppliers with consumers in several EU states: one OSS return instead of several local registrations. The transitional framing matters, because the rule is described as running only until 1 July 2028 when other rules take effect.
Proof
Et væsentligt element er, at levering af gas, elektricitet og kulde i en overgangsperiode, indtil andre regler træder i kraft 1. juli 2028, anses for at være fjernsalg af varer.An essential element is that the supply of gas, electricity and cooling in a transitional period, until other rules take effect on 1 July 2028, is regarded as distance sales of goods.
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