January 1st 2015 Danish TAX authorities introduced stricter documentation requirements associated with fines. The stricter documentation is only for prepaid pickup sales with an export destination within the EU countries.
Buyers from other EU countries: The buyer is obliged to document that the goods have been transported out of DK and to the concerned EU country. This documentation means that the purchased goods can be exported without VAT surcharge.
Buyers from outside the EU: As VAT, customs duties and documentation requirements often are different depending on the country and type of object outside the EU, the buyer must use an authorized freight forwarder who can ensure correct documentation for both the seller and the buyer.
It is the buyer who must ensure the export documentation applies to both the buyer and the seller.
Buyer's whom export outside of Denmark is responsible for all costs and must comply with all requirements concerning customs, paperwork and documentation.
Source: Link to TAX Authorities