Foreign web retailers

What storage media are comprised by the scheme is determined by the Danish Parliament and is described in § 40 of The Danish Copyright Act. The storage media included and their respective levies are shown below.

The levies are 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 consumers in Denmark, you must charge a levy, which is to be paid to Copydan KulturPlus.

You are not required to state the levy explicitly on the invoice when selling directly to private consumers. The levy can therefore be included in the price of the media sold.

You are not required to charge a levy on sales of storage media 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.

Reporting is done via Copydan KulturPlus' online self-service function. Once you have registered for reporting, you will automatically receive a link to the online self-service function when it is time to submit your report. This email includes guidance on 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 report No sales for the period concerned.

You can choose to report and pay levies on a monthly or quarterly basis. However, quarterly reporting can only be chosen by businesses that report under DKK 50,000 per quarter. If a business reports DKK 50,000 or more to Copydan KulturPlus, the business must convert to monthly reporting. The deadline for reporting and payment is the last day of the following month.

Monthly reporting
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.

Quarterly reporting
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.