What is importmoms (import VAT)?

In short

Importmoms is the 25% Danish VAT due when importing goods from outside the EU. It is calculated on the customs value including duty and shipping.

In practice

VAT-registered businesses do not pay import VAT at the border — it goes on the VAT return and can normally be deducted as input VAT in the same return. Importing requires an importer registration and an EORI number.

Related terms

• Erhvervelsesmoms (EU acquisition VAT)
• Købsmoms (input VAT)
• Moms (Danish VAT)
• See every term in the dictionary

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