{"id":10949,"date":"2026-01-27T15:24:09","date_gmt":"2026-01-27T14:24:09","guid":{"rendered":"https:\/\/accountview.dk\/partial-vat-what-is-it-and-how-is-it-calculated\/"},"modified":"2026-03-09T13:21:57","modified_gmt":"2026-03-09T12:21:57","slug":"partial-vat-what-is-it-and-how-is-it-calculated","status":"publish","type":"post","link":"https:\/\/accountview.dk\/en\/partial-vat-what-is-it-and-how-is-it-calculated\/","title":{"rendered":"Partial VAT &#8211; what is it and how is it calculated?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10949\" class=\"elementor elementor-10949 elementor-10061\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3deb40a e-flex e-con-boxed e-con e-parent\" data-id=\"3deb40a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c7e556 elementor-widget elementor-widget-text-editor\" data-id=\"5c7e556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Partial VAT is an important part of VAT accounting for businesses that have both VAT-taxable and VAT-exempt activities. When using this method, businesses can deduct a percentage of VAT on their expenses. Correct calculation is essential to avoid errors in accounting and to ensure your business is compliant.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ccb873 elementor-widget elementor-widget-heading\" data-id=\"2ccb873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Types of VAT deductions for partial VAT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a40098 elementor-widget elementor-widget-text-editor\" data-id=\"1a40098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When a business is registered for VAT, the deductibility depends on the type of expense:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d92d31e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d92d31e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-angle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">100% VAT deduction for the taxable part of the company's activities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-angle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">0% VAT deduction for the VAT-free part of the company's activities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-angle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Partial VAT deduction (partial VAT) for expenses related to both VATable and VAT-exempt activities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4f4cbc elementor-widget elementor-widget-heading\" data-id=\"e4f4cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to calculate it<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70b4692 elementor-widget elementor-widget-text-editor\" data-id=\"70b4692\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The deduction rate is calculated according to this formula:<\/p><p>(Taxable turnover \/ Total turnover) \u00d7 100<\/p><p>An example could be a bus company with an annual turnover of DKK 5 million. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc12812 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fc12812\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-angle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">DKK 3 million comes from tourist traffic (subject to VAT).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-angle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">2 million comes from scheduled services (VAT-free).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb76a33 elementor-widget elementor-widget-text-editor\" data-id=\"cb76a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Formula: (3,000,000 \u00f7 5,000,000) \u00d7 100 = <strong data-start=\"1391\" data-end=\"1399\">60%<\/strong>.<\/p><p>Therefore, the company can only deduct 60% of the VAT on its expenses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f10978 elementor-widget elementor-widget-image\" data-id=\"6f10978\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/accountview.dk\/wp-content\/uploads\/Eksempel-paa-beregning-af-delmoms.png\" class=\"attachment-full size-full wp-image-9008\" alt=\"Grafisk eksempel p\u00e5 beregning af delmoms med oms\u00e6tning opdelt i momspligtige og momsfri aktiviteter samt et cirkeldiagram med fordelingen 60 % momspligtig og 40 % momsfri.\" srcset=\"https:\/\/accountview.dk\/wp-content\/uploads\/Eksempel-paa-beregning-af-delmoms.png 1920w, https:\/\/accountview.dk\/wp-content\/uploads\/Eksempel-paa-beregning-af-delmoms-300x169.png 300w, https:\/\/accountview.dk\/wp-content\/uploads\/Eksempel-paa-beregning-af-delmoms-1024x576.png 1024w, https:\/\/accountview.dk\/wp-content\/uploads\/Eksempel-paa-beregning-af-delmoms-768x432.png 768w, https:\/\/accountview.dk\/wp-content\/uploads\/Eksempel-paa-beregning-af-delmoms-1536x864.png 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c10284 elementor-widget elementor-widget-heading\" data-id=\"2c10284\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Good advice on partial VAT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0489138 elementor-widget elementor-widget-text-editor\" data-id=\"0489138\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1499\" data-end=\"1773\">The company must use the same deduction rate throughout the year. Once the financial year is complete, the exact deduction percentage is calculated and used in the following year. It is recommended to make a conservative calculation during the year to avoid having to adjust too much later.  <\/p><p data-start=\"1775\" data-end=\"1989\">A handy tip is to gather all documents related to VAT deductions in a separate folder. This makes it easier to document to the Tax Agency if the company needs to present calculations. <\/p><p>You can read more about the rules for partial VAT <a href=\"https:\/\/dinero.dk\/support\/hvordan-bogforer-jeg-med-delvist-momsfradrag-dinero\/\">here<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f042194 elementor-widget elementor-widget-heading\" data-id=\"f042194\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">We can help you  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecd537f elementor-widget elementor-widget-text-editor\" data-id=\"ecd537f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1499\" data-end=\"1773\">If your business has both VAT-exempt and VAT-liable activities, the rules for partial VAT can quickly become complex. At Accountview, we have VAT experts who can help you calculate and report correctly to avoid errors. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Get to grips with partial VAT: what it is, when it&#8217;s used and how to calculate the deduction percentage when your business has both VATable and VAT-free activities.<\/p>\n","protected":false},"author":2,"featured_media":10463,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[307,305,308,264,310,306,309],"class_list":["post-10949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-deduction-percentage","tag-partial-vat","tag-turnover-subject-to-vat","tag-vat","tag-vat-accounting","tag-vat-deduction","tag-vat-free-turnover"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Partial VAT - How to calculate the correct VAT deduction<\/title>\n<meta name=\"description\" content=\"Learn what partial VAT is, when to use it and how to calculate the deduction percentage. 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