Glossary
Acquisition VAT
If you buy goods from a VAT-registered supplier in another EU country and give your Danish VAT number, the supplier sends the invoice without VAT. You then calculate the 25 % Danish VAT yourself. In Danish it is called erhvervelsesmoms, because the VAT follows the acquisition of the goods rather than the sale.
Updated 21 October 2026
What is acquisition VAT?
Acquisition VAT is reported as VAT owed and deducted at the same time as input VAT, so a company with full deduction pays net zero. The purchase itself is reported in box A, goods, on the VAT return, so the Danish Tax Agency can match it against the supplier's report of EU sales without VAT.
Example: you buy office furniture in Sweden for 20,000 kr. without VAT. You calculate 5,000 kr. in acquisition VAT, report it in the field for VAT on goods bought abroad, deduct 5,000 kr. as input VAT and report 20,000 kr. in box A. Goods bought outside the EU are different: import VAT is paid at customs clearance and booked separately from the customs statement.
Acquisition VAT in Veneti
In Veneti the chart of accounts has an account for VAT on goods bought abroad, and the VAT code for goods bought in the EU calculates the 25 %, reports it and deducts it in one go. When a supplier invoice without VAT from an EU country lands in the journal, Veneti suggests the code, and the VAT return fills the field and box A from it. Behind each figure you see the entries it consists of.
Import VAT on goods from outside the EU is booked separately from the customs statement and reconciled before you file the figures in TastSelv Erhverv. The boxes explained: Guide to the VAT return.
Related terms
- Reverse charge: the equivalent for services from abroad.
- Output VAT and input VAT: the two sides acquisition VAT hits at once.
- VAT code: the code that triggers the calculation.