Denmark VAT codes and rates
Denmark charges VAT at 25%. When you create a company in Denmark, Nefin sets up 5 sales and 7 purchase codes, each tied to a box of the Momsangivelse. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Momsangivelse - salg and the Momsangivelse - køb, ready to file every quarter.
VAT codes from the Momsangivelse
Each code is the box or line it fills on the Momsangivelse, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| SALGSMOMS-25 | Salg med moms 25% (Salgsmoms)Default | 25% |
| B-VARER | Varesalg til EU, EU-salg uden moms (Rubrik B - varer) | 0% |
| B-VARER-OEVRIGE | Varesalg til EU, ikke EU-salg uden moms (Rubrik B - varer) | 0% |
| B-YDELSER | Ydelsessalg uden moms til EU (Rubrik B - ydelser) | 0% |
| C | Eksport, 0-moms og omvendt betalingspligt (Rubrik C) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| KOEBSMOMS-25 | Køb med moms 25% (Købsmoms)Default | 25% |
| KOEBSMOMS-0 | Køb uden moms, ingen moms at fradrage | 0% |
| A-VARER | Varekøb i EU 25% (Rubrik A - varer) | 0% |
| A-YDELSER | Ydelseskøb i EU 25% (Rubrik A - ydelser) | 0% |
| VAREKOEB-IMPORT | Import fra lande uden for EU 25% (Moms af varekøb i udlandet) | 0% |
| YDELSESKOEB-NON-EU | Ydelseskøb uden for EU, omvendt betalingspligt 25% | 0% |
| SALGSMOMS-OB | Indenlandsk køb, omvendt betalingspligt 25% | 0% |
Denmark VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Momsangivelse - salg
Salg i Danmark
- [SALGSMOMS-25]Salg med moms 25%
Rubrik B
- [B-VARER]Varer - indberettes til EU-salg uden moms
- [B-VARER-OEVRIGE]Varer - indberettes ikke til EU-salg uden moms
- [B-YDELSER]Ydelser
Rubrik C
- [C]Andre varer og ydelser leveret uden afgift
Totals Nefin calculates
- [SALGSMOMS] Salgsmoms (udgående moms)Sum of the tax charged in [SALGSMOMS-25]
Purchase book
Momsangivelse - køb
Køb i Danmark
- [KOEBSMOMS-25]Køb med moms 25%
- [KOEBSMOMS-0]Køb uden moms
Rubrik A
- [A-VARER]Varekøb i andre EU-lande
- [A-YDELSER]Ydelseskøb i andre EU-lande
Køb uden for EU og omvendt betalingspligt
- [VAREKOEB-IMPORT]Import fra lande uden for EU
- [YDELSESKOEB-NON-EU]Ydelseskøb uden for EU
- [SALGSMOMS-OB]Indenlandsk omvendt betalingspligt
Totals Nefin calculates
- [MOMS-VAREKOEB] Moms af varekøb i udlandet (både EU og lande uden for EU)Net amount × 25%, from [A-VARER] + [VAREKOEB-IMPORT]
- [MOMS-YDELSESKOEB] Moms af ydelseskøb i udlandet med omvendt betalingspligtNet amount × 25%, from [A-YDELSER] + [YDELSESKOEB-NON-EU]
- [SALGSMOMS] Salgsmoms ved indenlandsk omvendt betalingspligtNet amount × 25%, from [SALGSMOMS-OB]
- [KOEBSMOMS-FAKT] Moms på købsfakturaerSum of the tax charged in [KOEBSMOMS-25]
- [KOEBSMOMS-OB] Fradrag for moms beregnet ved køb i udlandet og omvendt betalingspligtNet amount × 25%, from [A-VARER] + [A-YDELSER] + [VAREKOEB-IMPORT] + [YDELSESKOEB-NON-EU] + [SALGSMOMS-OB]
- [KOEBSMOMS] Købsmoms (indgående moms)Total of [KOEBSMOMS-FAKT] + [KOEBSMOMS-OB]
Source
These codes were transcribed from the tax authority's own form or instructions: skat.dk Indberet din handel med udlandet + blanket 31.012 (2024.06) - https://skat.dk/erhverv/moms/moms-ved-handel-med-udlandet/indberet-din-handel-med-udlandet.
Frequently asked questions
What is the VAT rate in Denmark?
The standard rate is 25%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Denmark?
5 sales codes and 7 purchase codes, each named after the Momsangivelse box it fills, for example SALGSMOMS-25 (Salg med moms 25% (Salgsmoms), 25%), B-VARER (Varesalg til EU, EU-salg uden moms (Rubrik B - varer), 0%) and B-VARER-OEVRIGE (Varesalg til EU, ikke EU-salg uden moms (Rubrik B - varer), 0%).
How often is the Momsangivelse filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Denmark. Your tax authority may assign you a different one.
Are these Denmark VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (skat.dk Indberet din handel med udlandet + blanket 31.012 (2024.06) - https://skat.dk/erhverv/moms/moms-ved-handel-med-udlandet/indberet-din-handel-med-udlandet).
Does Nefin produce the Denmark VAT books?
Yes. The Momsangivelse - salg lists every invoice and the Momsangivelse - køb every bill, one row per document with a column for each return box, plus the totals the return asks for.