You must calculate and pay VAT on goods or services if your business has been granted a VAT deduction for them, but you use them for private or other purposes which do not concern your business subject to VAT. This is known as VAT on self-supply.

File VAT return

VAT on self-supply is calculated as 25% of the purchase or production price exclusive of VAT. This means that you are actually required to repay the VAT that you originally deducted when you purchased the goods.

You pay your VAT on self-supply by declaring it as additional output VAT on the VAT return in the VAT period in which you use the goods for private or non-business purposes.

You must pay VAT on self-supply whenever you use the goods for one of the following purposes:

  • owner's private use. This also applies even if the business sells or manufactures such goods itself
  • entertainment and gifts, for example restaurant visits, tobacco products, chocolate, wine, spirits and flowers
  • food or other staff payment in kind
  • business activities exempt from VAT when you have deducted VAT
  • prizes, for example trophies, which are given to sports clubs etc. for advertising purposes

Closing down a business

Please see our legal guide (in Danish) for further legal information.