On December 21, 2021, the Danish Parliament adopted a legislative amendment that entails a new compensation scheme for private copying.
This means that all retailers of smartphones, tablets, computers and hard drives must pay a statutory fee to artists and producers as compensation for private copying in connection with sales as of 1/1 2022.
Companies that sell storage media must report sales to Copydan KulturPlus.
Copydan KulturPlus is approved by the Ministry of Culture to administer the scheme on behalf of the rights holders, and they are responsible for collecting the levy from the retailers and distributing the levies to the artists and producers who own the rights.
As a registered producer, importer or wholesaler, you must report your sales of storage media to Copydan KulturPlus on a monthly or quarterly basis.
You must report the following, after which you will receive an invoice from Copydan KulturPlus for the tax on the sales you have had with remuneration.
- Sales with consideration
- Sales without remuneration (customers' CVR numbers must be provided here)
- Sales for export
- Internal consumption in the company