Foreign web retailers
As of 2022, new rules will apply to sales to private customers in Denmark. Find out which rules apply to you if you sell smartphones, tablets, computers and hard disks online to private Danish consumers.
Background to the amendment
As of 1 January 2022, retailers of smartphones, tablets, computers and hard disks are due to a change of law in Denmark required to pay a statutory levy to artists and producers as compensation for private copying in connection with the sale.
The legislative amendment in Denmark comprises the online sale of storage media by foreign webshops to Danish consumers and will affect you if you sell devices like smartphones, tablets, computers and hard disks online to private Danish consumers. According to the amendment, retailers of the media concerned will have to pay levies to Copydan KulturPlus when selling the media to private Danish consumers
The amendment implements an EU directive requiring the individual Member States to design a scheme ensuring that right holders (the artists and producers behind the content) are compensated for the private copying that goes on. The scheme comprises smartphones, tablets, computers and a number of other storage media currently in use.
What will the Danish amendment mean for you as a foreign web retailer?
Copydan KulturPlus is the organisation authorised by the Danish Ministry of Culture to administer the levy (compensation) to the artists and producers holding the content rights. To comply with the legislation, retailers of the media concerned will therefore be required to pay the levy through Copydan KulturPlus’s system.
If you have any questions about the legislative amendments and what to do, you are very welcome to contact us. We can then help you prepare as best possible to comply with the legislation.
The Danish Parliament determines which storage media are to be comprised by the scheme. The table below shows the storage media comprised by the scheme along with the related levies.
2024 Storage Medium Levy DKK
|Hard disk ≤ 128 GB||4.24 DKK|
|Hard disk > 128 GB||16.96 DKK|
|Desktop computer||47.70 DKK|
The levies have been determined by statute as set out in section 40 of the Danish Copyright Act. Starting from 1 January 2023, the levy will be adjusted annually by the rate adjustment percentage; see the Rate Adjustment Percentage Act. The levy is VAT-exempt.
*A ‘hard disk’ means a non-multifunctional, non-internal storage medium whose primary function is the storage of files, including USB sticks, memory cards, external hard disks, internal hard disks (hard disks for installation, for example, in a desktop computer), network hard disks (external hard disks capable of network connection) and similar devices.
When you sell smartphones, tablets, computers, and hard disks online to private Danish consumers, you must charge a levy, which is to be paid to Copydan KulturPlus. There are no special requirements for you to state the levy on invoices for direct sales to private consumers, and the levy can therefore be included in the price of the media sold.
You are not required to charge a levy on other sales of storage media, for example, to Danish businesses, nor do you need to report these sales. In this case, it is the Danish importer’s duty to report and pay the levy to Copydan KulturPlus.
If you sell the storage media comprised by the amendment direct to private Danish consumers, as of 1 January 2022, you are required to report sales of these media and pay the levy to Copydan KulturPlus. You can choose to report and pay the levy on a monthly or quarterly basis. However, quarterly reporting can only be chosen by businesses that reports under DKK 50,000 per quarter. If DKK 50,000 or more is reported, the business automatically switches to monthly reporting. The deadline for reporting and payment is the last day of the following month.
If you choose monthly reporting, you will receive an email with a link to the reporting system on the first weekday of every month. The deadline for reporting and the due date of a possible invoice is the last day of the month.
If you choose quarterly reporting, you will receive an email with a link to the reporting system on 1 April, 1 July, 1 October and 1 January. The deadline for reporting and the due date of a possible invoice is the last day of the month.
Reporting is done via Copydan KulturPlus's online self-service function. Once you have registered for reporting, you will automatically be sent a link to the online self-service function when it is time to submit your report. This e-mail will also include guidance about how to submit reports.
You must report the following to Copydan KulturPlus
When submitting your report, you should monthly calculate the following:
- Sales subject to levy
The following reporting fields will also be accessible but are only relevant for Danish businesses. As such, you are not required to complete these fields.
- Sales not subject to levy
- Export sales
- Internal business consumption
If you have reported sales of devices subject to a levy, you will receive an invoice from us. This is how you pay the levy that you have charged to your customers.
If you have not sold any storage media in a given month or quarter, you should report No sales for the period concerned.