Kunstnermoms Calculator
Calculate Danish artist VAT (5% effective rate) for original artworks.
Calculate kunstnermoms
| Tax base (20% of price) | – |
|---|---|
| VAT (25% of base) | – |
| Effective rate | 5% |
| Total incl. VAT | – |
What is kunstnermoms?
Kunstnermoms (artist VAT) is a special Danish VAT rule under § 30(4) of the VAT Act, applicable to artists' first sale of original artworks. Instead of the normal 25% VAT calculation, VAT is only charged on a tax base of 20% of the sale price — giving an effective VAT rate of 5%.
Example: if you sell a painting for DKK 1,000, the tax base is DKK 200. VAT is DKK 50 (25% of DKK 200), and the total price including VAT is DKK 1,050.
Who qualifies?
Kunstnermoms applies to artists (painters, sculptors, graphic artists) selling original, unique works — paintings, drawings, lithographs, sculptures, photographs and tapestries — directly to the buyer for the first time. The artist must be VAT-registered in Denmark. It does not apply to reproductions, large print runs, or galleries reselling art.
Legal basis
Kunstnermoms is governed by § 30(4) of the Danish VAT Act (momsloven). Rather than a reduced rate, it reduces the taxable base itself for artists' first sale of their own original works — an approach that sits within the latitude EU VAT rules allow for artists' original works.
Frequently asked questions
- Can I use PennaPay to invoice with kunstnermoms?
- Yes. The free PennaPay invoice maker lets you create professional invoices without an account. Simply enter the sale price excl. VAT and add 5% in the VAT field.
- Does kunstnermoms apply to photographers?
- Yes, for original photographs taken by the artist, printed by them or under their supervision, signed and numbered up to 30 copies.
- What about galleries and resellers?
- Resellers do not use kunstnermoms directly. They may instead use the margin scheme (brugtmomsordningen, § 69).
Ready to invoice with kunstnermoms?
Create a kunstnermoms invoice →Free · No account required