What can I reclaim moms (VAT) on as a Danish business?

## Input Moms (VAT) Reclaim Rules in Denmark\n\nDanish moms operates like VAT in other EU countries: registered businesses reclaim the 25% moms paid on business inputs (indgående moms) against the moms charged on sales (udgående moms). The default rule is 100% reclaim for business purchases, but Denmark has some specific restrictions that catch out many businesses.\n\n## The General Rule\n\nFor any purchase made for business purposes with a valid VAT invoice, 100% of the moms component is reclaimable as input moms. This includes:\n\n- Office supplies, equipment, and furniture\n- Computer hardware and software\n- Professional services (revisor, advokat, consultant)\n- Business travel costs (hotels, trains, flights)\n- Marketing and advertising costs\n- Raw materials, stock, and inventory\n- Business insurance premiums (though insurance is typically exempt, so no moms)\n\n## Passenger Cars — No Moms Reclaim\n\nThe most significant restriction: no input moms can be reclaimed on passenger cars (personbiler) in Denmark. This applies to:\n\n- The purchase price of a car\n- Leasing payments for a car\n- Petrol and diesel\n- Car insurance\n- Repair and maintenance\n- Parking costs\n\nThe restriction applies regardless of how much the car is used for business. A company car used 100% for business deliveries — if it is classified as a personbil — still qualifies for zero moms reclaim.\n\nException: Commercial vehicles (varevogne) — vans and trucks — used exclusively for business purposes are treated differently. 100% input moms is reclaimable on the purchase and running costs of a varevogn. If the van is also used privately, the reclaim is proportional.\n\nNote: Taxis used for business travel are different — 25% of the moms on taxi fares is reclaimable (SKAT allows a 25% refund of taxi moms for business journeys).\n\n## Client Entertainment — No Moms Reclaim\n\nMoms paid on client entertainment (repræsentation) — restaurant meals where clients are present — is not reclaimable in Denmark. This is separate from the income tax rule (where 25% of the cost is deductible for income tax purposes).\n\nFor a restaurant bill of DKK 1,250 (DKK 1,000 + DKK 250 moms):\n- Income tax: 25% of DKK 1,250 = DKK 312.50 deductible\n- Moms: DKK 250 input moms — not reclaimable\n- True cost to the business: DKK 1,250 minus income tax saving of approximately DKK 69 = approximately DKK 1,181 net\n\nInternal staff meals are treated differently — the moms is reclaimable when the meal is for employees only.\n\n## Mobile Phones and Internet\n\nMobile phones (Fri telefon) and internet connections for business use:\n\n- If the phone/connection is used exclusively for business: 100% moms reclaim\n- If used for mixed business and personal

SKAT accepts a proportional reclaim based on documented business-use percentage\n- If provided to an employee: complex rules apply around the Fri telefon taxable benefit (DKK 3,300/year 2025). The company can still reclaim moms on the phone purchase, but the employee may face a taxable benefit\n\nMost businesses claim 80-100% business use on phones where the device is the primary work tool. SKAT accepts reasonable apportionment with supporting documentation.\n\n## Hotel and Accommodation\n\nHotel bills for business travel: 100% moms reclaim. The hotel invoice must clearly show the moms amount. Most Danish hotels provide compliant invoices automatically.\n\n## Meals During Business Travel (Subsistence)\n\nFor meals during genuine business travel (where the employee is away from home for business):\n- If using actual meal receipts: 100% moms on food consumed during business travel is reclaimable (this is employee subsistence, not client entertainment)\n- If using SKAT standard daily rates: no moms to reclaim (the standard rates are moms-inclusive calculations)\n\n## Home Office Costs\n\nIf a proportion of home costs are used for business:\n- Electricity, heating, internet: proportional moms reclaim based on documented business-use percentage\n- Building structure (mortgage): generally no moms involved in residential property\n\n## Making the Moms Reclaim\n\nInput moms is declared in the indgående moms section of the periodic moms return (momsangivelse). No separate claim form is needed — it is part of the standard VAT return. Retain all invoices showing moms (momsregnskab) for 5 years.