Danish VAT report structure
The structure and calculation of the items in the Danish VAT report is described in the following example.
The VAT report is divided into three main categories:
- Danish sales and purchase VAT
- Trade with foreign countries
- Energy refunds
The amount in the VAT report can be positive, negative or exempt from VAT:
- Outgoing VAT (sum of Tax reporting numbers 14 + 11+ 12) are represented as positive amounts (plus).
- Incoming VAT/refunds (sum of Tax reporting numbers 9 + 13 + 6 + 8 +10 +2 +15) are represented as negative amounts (minus).
- According to the VAT schema, the basis numbers of purchase and sales with foreign countries (without VAT) is reported in Tax reporting numbers 3, 4, 5, 7, 16 and 17.
In the table below, the two columns to left are exact reflections of what you could see in your tax report in Business NXT, and these are further explained in the three columns to the right.
| Description | Amount | Plus or minus | Tax reporting no. | Comment |
|---|---|---|---|---|
| Danish sales and purchase VAT | ||||
| Sales VAT (outgoing VAT) | 350775 | Plus | 14 | Salgsmoms (Udgående moms) - <MomsAngivelseSalgsMomsBeloeb> (14) |
| Purchase VAT (incoming VAT) | 326505 | Minus | 9 | Indgående Afgift - <MomsAngivelseKoebsMomsBeloeb> (9) |
| Trade with foreign countries | ||||
| VAT on purchases of goods abroad (both EU and non- EU) | 172500 | Plus | 11 | Moms af varekøb i udlandet (både EU og lande uden for EU) - <MomsAngivelseMomsEUKoebBeloeb> (11) |
| VAT on purchases of services abroad with reversed VAT liability | 169135 | Plus | 12 | Moms af ydelseskøb i udlandet (byggeydelser og arbejdsudleje) (MOMS) - <MomsAngivelseMomsEUYdelserBeloeb> (12) |
| Box A - Goods. The value without VAT on purchases of goods in other EU countries | 300000 | N/A | 3 | Rubrik A - varer. Værdien uden moms af varekøb i andre EU-lande (EU-erhvervelser) - <MomsAngivelseEUKoebBeloeb> (3) |
| Box A - Services. The value without VAT on purchase of services in other EU countries | 441540 | N/A | 16 | Rubrik A - ydelser. Værdien uden moms af ydelseskøb i andre EU-lande - <MomsAngivelseEUKoebYdelseBeloeb> (16) |
| Box B - Goods. The value without VAT on sales of goods to other EU countries. Must also be reported to "EU-sales without VAT" | 500000 | N/A | 4 | Rubrik B - varer. Indberettes til "EU-salg uden moms". Værdien af varesalg uden moms til andre EU-lande. - <MomsAngivelseEUSalgBeloebVarerBeloeb> (4) |
| Box B - Goods. The value without VAT on sales of goods to non-VAT registered customers to other EU countries. Must not be reported to "EU-sales without VAT" | 30000 | N/A | 5 | Rubrik B - varer. Indberettes til "EU-salg uden moms". Værdien af f.eks. installation og nye transportmidler til ikke momsregistrerede kunder uden moms til andre EU-lande. - <MomsAngivelseIkkeEUSalgBeloebVarerBeloeb> (5) |
| Box B - Services. The value without VAT on sales of services to other EU countries. Must also be reported to "EU sales without VAT" | 350000 | N/A | 17 | Rubrik B - ydelser. Værdien af visse ydelsessalg uden moms til andre EU-lande. Indberettes til EU-salg uden moms (Rubrik B) - <MomsAngivelseEUSalgYdelseBeloeb> (17) |
| Box C - Other supplies. The value of other goods and services supplied without VAT in Denmark, in other EU countries and in countries outside the EU. | 925000 | N/A | 7 | Rubrik C - Værdien af andre varer og ydelser, der leveres uden afgift her i landet, i andre EU-lande og i lande uden for EU (Momsbekendtgørelse § 79. stik 7, jf § 76, stk. 10) - <MomsAngivelseEksportOmsaetningBeloeb> (7) |
| Energy refunds | ||||
| Oil and bottled gas duty | 2000 | Minus | 13 | Olie- og flaskegasafgift - <MomsAngivelseOlieAfgiftBeloeb> (13) |
| Electricity duty | 4000 | Minus | 6 | El-afgift - <MomsAngivelseElAfgiftBeloeb> (6) |
| Natural gas and town gas duty | 6000 | Minus | 8 | Naturgas- og bygasafgift - <MomsAngivelseGasAfgiftBeloeb> (8) |
| Carbon duty | 8000 | Minus | 10 | Kulafgift - <MomsAngivelseKulAfgiftBeloeb> (10) |
| CO2 duty | 10000 | Minus | 2 | CO2-afgift - <MomsAngivelseCO2AfgiftBeloeb> (2) |
| Water charge | 12000 | Minus | 15 | Vandafgift - <MomsAngivelseVandAfgiftBeloeb> (15) |
| Total amount of duties | 323905 | Plus/minus | 1 | Moms i alt (Angivelsens afgiftstilsvar) - <MomsAngivelseAfgiftTilsvarBeloeb> (1) |
On the final row, the total amount of duties is presented. If the amount is positive, you are to make a payment, if the amount is negative, you will receive a refund.