As of January 1, 2015, SKAT introduced stricter documentation requirements with associated fines for prepaid pick-up sales to export destinations within EU countries.

Buyers from other EU countries: The buyer is obliged to document that the goods have been transported out of Denmark and to the EU country in question. This documentation means that the purchased goods can be exported without VAT.

Buyers outside the EU: Since VAT, customs and documentation requirements often vary 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 that the export documentation applies to both the buyer and the seller.

When exporting out of Denmark, the buyer is responsible for all costs and for fulfilling all requirements regarding customs, paperwork and documentation.
Source: Link to TAX Authorities