Denmark have changed the rules for non- EU companies importing into the country. They will no longer be allowed to register for Danish VAT unless they are making intra-community goods to other EU states. They will also have to mention these dispatched supplies in the EU VAT system.
This will mean that by the end of 2013, any non- EU importers will be forced to de-register their Danish VAT registration. The Danish import VAT will only be able to be recovered by means of a VAT recovery claim and permission for this will only be granted if the company has made an agreement with Denmark on this.