When you receive our e-mail, you have missed the deadline for declaring VAT, payroll tax or excise duties. Here is what you have to do:

  • Make your declaration as soon as possible. If you wait, penalties will be charged.
  • You need to make a declaration - even if you are unable to pay.
  • If your business has neither sold nor purchased goods or services in the relevant period, you need to declare 0 in the relevant fields in E-tax for businesses (TastSelv Erhverv).
  • If you are personally unable to make the declaration and the payment, you must authorise somebody else to do it for you as the deadline cannot be extended.

Declare your VAT, payroll tax or excise duties

If you have made a declaration via E-tax for businesses, you will find your receipt in E-tax for businesses under ‘Moms' (VAT), ‘Lønsum' (Payroll tax) or ‘Punktafgift' (Excise duties) and then ‘Tidligere inberettet' (Previous declarations).

If you do not make your declaration, we will assess your outstanding amount based on an estimate, and you will be charged a penalty of DKK 800 and a reminder fee of DKK 65. Additionally, you will be charged interest for each day you do not pay. Therefore, the longer you wait, the more you will have to pay.

You need to make your declarations, even if you are unable pay. Once the Danish Tax Agency (Skattestyrelsen) has received your declaration, you can call us the following day to inquire about a payment agreement.

If your business no longer needs to be registered for VAT, payroll tax or excise duties, you must change your registration with the Danish Business Authority via www.virk.dk. This is also where you deregister your business if relevant. You need to make your declarations in E-tax for businesses until the date you choose to close your business. When you receive your Certificate of closure (Bevis for ophør), you need to check in E-tax for businesses to see if you have made the required declarations.


Call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 67.

Payroll tax

Call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 67.

Excise duties

Call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 10.

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