Foreign coach operators and their drivers need to pay particular attention to the following issues:
VAT on passenger transport in Denmark
Since July 2014 parts of a new VAT Act came into force in Denmark. This means that the Danish special rules for foreign transport are abolished. If you are a foreign coach operator providing tourist transport in Denmark, you therefore need to register for VAT and pay VAT according to the general rules of the Act.
How to register your business for VAT
You register your business by completing a form that you upload at www.virk.dk, the form has number 40112, which you can enter in the search field. You may then be asked to provide additional documentation. Once you have been registred, you will receive a registration certificate with your Danish CVR/SE no. (central business registration no./VAT no.), which will be sent to your postal address.
When you have registred your business for VAT, you must declare VAT for each VAT period. You will receive information about the VAT period in connection with the registration. You must declare VAT using SKAT’s selv-service facility E-tax for businesses (TastSelv Erhverv), which is available in English. To log on to E-tax for businesses, you need to order an E-tax password.
How to order an E-tax password
To order an E-tax password, follow this link www.skat.dk/password-business . In the window that opens, enter the CVR/SE no. of your business and click “Bestil” to order your password. SKAT will then send you a letter including a password to the official address of your business.
You need to use the password to create an E-tax password for your business. (Please note that the password included in the letter expires after 30 days). Go to www.skat.dk/english and select “Log on with E-tax password” (under Businesses). Use the password in your letter to log on and create your own password. The password you create is the one you should use for future logons.
If you forget to declare VAT, SKAT will automatically assess the VAT amount payable, and interest and fees will be charged.
Low emission zones in a number of Danish cities
Low emission zones have been introduced in the cities of Copenhagen, Aalborg, Århus and Odense.
Low emission zones imply that diesel-powered heavy lorries and busses weighing more than 3,500 kg must be fitted with a particle filter if the engine standard is not high enough. The minimum engine standard requirement is the Euro 4 standard.
The Danish Environmental Protection Agency (Miljøstyrelsen) inform foreign coach and truck owners on the Danish regulation. mst.dk
You need a Low Emission Zone Sticker to verify that your vehicle meets the standard requirements. The sticker can be purchased at www.ecosticker.applusbilsyn.dk
Driving in Denmark
Road Directorate – Ministry of Transport informs on road infrastructure, speed limits, restrictions on overtaking for heavy vehicles, toll roads and other useful information on the following site:trafikken.dk
Driving time and rest periods
The Danish National police enforces the driving and rest time rules and the tachograph regulation.
The form of attestation of activities (As referred to in Article 11(3) of Directive 2006/22/EC) is not required when driving in Denmark.