What is erhvervelsesmoms (EU acquisition VAT)?

In short

Erhvervelsesmoms is the VAT Danish businesses must calculate themselves when buying goods in other EU countries. The seller invoices without VAT, and the buyer reports 25% Danish VAT on the purchase.

In practice

The amount is reported as acquisition VAT on the VAT return and can usually be deducted as input VAT in the same return — net effect zero if the purchase is fully deductible. It requires giving the seller your Danish VAT number.

Related terms

• Omvendt betalingspligt (reverse charge)
• Købsmoms (input VAT)
• Momsangivelse (VAT return)
• See every term in the dictionary

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