Foreign coaches in Denmark

Foreign coach operators and their drivers need to pay particular attention to the following issues:

VAT on bus transport in Denmark

Tourist transport by coach in Denmark is subject to VAT. According to the Danish VAT Act, a coach is a vehicle designed to carry more than nine persons including the driver.

The Danish Tax Authority (Skat) describes the VAT scheme for foreign coaches

www.skat.dk/SKAT.aspx?oId=137776&vId=137776&i=8#i137776

Also available in German and French at the same link.

Low emission zones in a number of Danish cities

Low emission zones have been introduced in the cities of Copenhagen and Aalborg - Århus and Odense will follow during 2010.

Environmental zones mean that diesel-powered heavy lorries and busses weighing more than 3,500 kg must be fitted with a particle filter if the engine standard is not high enough. The minimum engine standard requirement is the Euro 3 standard. On 1 July 2010, the requirements will be tightened and the engine standard will have to meet the Euro 4 standard.

The Danish Environmental Protection Agency (Miljøstyrelsenj) runs the site www.greenzones.dk to inform foreign coach and truck owners on the Danish regulation.

Driving in Denmark

Road Directorate – Ministry of Transport informs on road infrastructure, speed limits, restrictions on overtaking for heavy vehicles, toll roads and other useful information on the following site:

http://www.trafikken.dk/wimpdoc.asp?page=document&objno=20853

Driving time and rest periods

The Danish National police enforces the driving and rest time rules and the tachograph regulation.

The form of attestation of activities (As referred to in Article 11(3) of Directive 2006/22/EC) is not required when driving in Denmark.