Notice on the de minimis limit for shops and turnover limit covered by section 5 of the law on retail sales from shops etc.
Under section 5, paragraph 8, 2. paragraph, of the law on retail sales from shops, etc., see. Act No. 606 of 24. June 2005, lays down:
§ 1. Turnover limit in § 5, paragraph 1, and the de minimis limit in § 5, paragraph 4, of the law on retail sales from shops, etc. represent respectively 30.5 million. KR inkl. VAT and 13.2 million. KR inkl. VAT.
§ 2. The notice shall enter into force on the 31st. March 2009.
§ 3. Executive Order No. 232 of 7. April 2008 relating to turnover limit and de minimis for stores subject to section 5 of the law on retail sales from shops, etc., shall be repealed.
The Danish Commerce and companies Agency, on 24 October. March 2009 Ole Blöndal/Jytte Tandrup C