{"id":5374,"date":"2026-09-22T10:37:59","date_gmt":"2026-09-22T08:37:59","guid":{"rendered":"https:\/\/www.timevat.com\/?p=5374"},"modified":"2026-09-22T10:44:51","modified_gmt":"2026-09-22T08:44:51","slug":"ddp-til-storbritannien","status":"publish","type":"post","link":"https:\/\/www.timevat.com\/en\/ddp-til-storbritannien\/","title":{"rendered":"DDP til Storbritannien?"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Har I lagt 20% p\u00e5 prisen og sender DDP til Storbritannien?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Det er dyrere end I tror \u2013 og ofte ikke lovligt.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi m\u00f8der i stigende grad virksomheder, der s\u00e6lger direkte til britiske forbrugere ved at l\u00e6gge 20% p\u00e5 salgsprisen for at &#8220;d\u00e6kke momsen&#8221; og sende varen DDP (Delivered Duty Paid). Tanken er enkel. Den holder bare ikke \u2013 og hvad der reelt g\u00e5r galt, afh\u00e6nger af varens v\u00e6rdi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Under \u00a3135: en compliance-fejl<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Her skal britisk moms opkr\u00e6ves og afregnes ved selve salget \u2013 ikke ved gr\u00e6nsen. Det kr\u00e6ver en britisk momsregistrering.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u00e6gger man 20% p\u00e5 prisen uden at v\u00e6re registreret, er de \u00a320 p\u00e5 en \u00a3100-vare ikke en afregnet skat. Det er en ubogf\u00f8rt forpligtelse, der ligger og venter. Opdager de britiske myndigheder det, kan virksomheden m\u00f8des med krav om moms p\u00e5 samtlige tidligere salg \u2013 plus renter og b\u00f8der.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Over \u00a3135: en \u00f8konomisk l\u00e6kage<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Her g\u00e6lder normale importregler. Uden en britisk momsregistrering kan importmomsen ikke fradrages \u2013 den er en ren omkostning.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00e5dan ser det ud p\u00e5 en vare til \u00a31.000, solgt for \u00a31.200 med de 20% lagt p\u00e5, ved 12% told:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Toldv\u00e6rdi: \u00a31.000<\/li>\n\n\n\n<li>Told (12%): \u00a3120<\/li>\n\n\n\n<li>Importmoms (20%, af v\u00e6rdi + told): \u00a3224<\/li>\n\n\n\n<li>Udl\u00e6gsprovision: ca. \u00a315<\/li>\n\n\n\n<li><strong>Spedit\u00f8rens faktura: ca. \u00a3359<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">De \u00a3200, man lagde p\u00e5 for at &#8220;d\u00e6kke momsen&#8221;, d\u00e6kker alts\u00e5 end ikke to tredjedele af den faktiske omkostning. Og bruges den fulde salgspris p\u00e5 \u00a31.200 fejlagtigt som toldv\u00e6rdi, stiger regningen yderligere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u00f8sningen er den samme i begge tilf\u00e6lde<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En britisk momsregistrering.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under \u00a3135 g\u00f8r den salget compliant. Over \u00a3135 g\u00f8r den importmomsen fradragsberettiget via Postponed VAT Accounting (PVA) \u2013 som ikke kr\u00e6ver britisk etablering, blot en moms- og import\u00f8rregistrering.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DDP er en st\u00e6rk l\u00f8sning p\u00e5 det britiske marked. Men leveringsbetingelsen l\u00f8ser ikke momsforpligtelsen \u2013 den ligger ved siden af, ikke i stedet for.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00e6lger I allerede DDP til Storbritannien? S\u00e5 kan det v\u00e6re v\u00e6rd at f\u00e5 unders\u00f8gt, om jeres setup rent faktisk efterlever reglerne og holder p\u00e5 bundlinjen \u2013 eller blot ser ud, som om det g\u00f8r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kilder<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HMRC \/ GOV.UK: <em>VAT and overseas goods sold directly to customers in the UK<\/em> \u2013 <a href=\"https:\/\/www.gov.uk\/guidance\/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk\">https:\/\/www.gov.uk\/guidance\/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk<\/a><\/li>\n\n\n\n<li>HMRC \/ GOV.UK: <em>Check when you can account for import VAT on your VAT Return<\/em> \u2013 <a href=\"https:\/\/www.gov.uk\/guidance\/check-when-you-can-account-for-import-vat-on-your-vat-return\">https:\/\/www.gov.uk\/guidance\/check-when-you-can-account-for-import-vat-on-your-vat-return<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Har I lagt 20% p\u00e5 prisen og sender DDP til Storbritannien? Det er dyrere end I tror \u2013 og ofte&#8230;<\/p>","protected":false},"author":2,"featured_media":4237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-5374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyheder"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DDP til Storbritannien? - TIMEVAT<\/title>\n<meta name=\"description\" content=\"Bliv klogere p\u00e5 DDP til Storbritannien?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.timevat.com\/en\/ddp-til-storbritannien\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DDP til Storbritannien? 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