What is EU-salg uden moms (VAT-free EU B2B sales)?

In short

EU-salg uden moms is selling goods or services to VAT-registered businesses in other EU countries, invoicing without Danish VAT — the buyer settles the VAT in their own country.

In practice

It requires validating the customer's VAT number (VIES), putting the VAT number and reverse charge wording on the invoice, and reporting the sales separately to the Tax Agency in the EU sales system, on top of the regular VAT return.

Related terms

• Omvendt betalingspligt (reverse charge)
• Erhvervelsesmoms (EU acquisition VAT)
• Momsangivelse (VAT return)
• See every term in the dictionary

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