E-tax and VAT

You can correct previous VAT returns in E-tax for businesses (TastSelv Erhverv). If you discover errors in your VAT return, you must correct the VAT amounts for each period.

1. Log on to E-tax for businesses (TastSelv Erhverv).
2. Click ’Indberet moms’ (File your VAT return) and file a new return with the correct amounts.
3. Click ’Godkend’ (Accept).
4. You now see a new receipt page telling you how much you need to pay or how much you will be refunded. If you will have to pay VAT, there will be a payment ID on the receipt. You need this payment line for your online banking. You can also click ’Betal’ (Pay) at the bottom of the receipt and pay by means of MobilePay or Dankort. If you have paid too much VAT, it will be refunded to your business NemKonto. You can pay via online banking via Supplier Service (Leverandørservice), Visa/Dankort or MobilePay.
5. Log off E-tax for businesses.

You have now corrected your VAT return. You can correct your return until 16:00 (4 pm) on the same day. If you need to make any corrections after 16:00 (4 pm), you need to follow another procedure.

You can only file your VAT return once. The most recent one is the one that applies. You can see it under ’Tidligereindberettet’ (VAT returns already filed) in the left-hand menu.

If you discover an error after 16.00 (4 pm) on the day you filed your VAT return, you need to make the correction as described below:

1. Log on to E-tax for businesses (TastSelv Erhverv).
2. Click ’Moms’ (VAT).
3. Click ’Momsindberetning’ (VAT returns).
4. Click ’Tidligere indberetninger’ (Previous VAT returns).
5. Click the period you want to correct and click ’Ret indberetning’ (Correct VAT return).
6. Enter corrections in the field ’Ændringer’ (Corrections) or in the field ’Resultat’ (Result) and click ’Godkend’ (Accept).
7. You now see a receipt page telling you how much you need to pay or how much you will be refunded. You can pay via online banking or Supplier Service Leverandørservice). If your business has signed up for Supplier Service, you can proceed to pay by clicking ’Fortsæt’ (Continue). If you want to pay via online banking, you should copy ’Identifikationslinjen til netbank’ (Payment ID for online banking) to your online banking.
8. Enter your corrections and click ’Godkend’ (Accept).
9. You now see a receipt page telling you how much you need to pay or how much you will be refunded. You can pay via online banking or Supplier Service (Leverandørservice).
10. Log off E-tax for business.

You have now corrected your VAT return.

The result is available immediately and you can set up possible payments with Supplier Service (Leverandørservice) and see which amounts will be transferred to the business’ Tax account. See how you correct payments via Supplier Service further down on this page.

If you have filed a negative VAT return, you cannot change the period as long as wer are processing your negative VAT return. If you have corrections to such a return, and you want the changes to apply in our processing, you can contact us via ’Send en besked til os i TastSElv Erhverv’ (Contact us via E-tax for businesses) at www.skat.dk.

If we have previously made a correction for a period, the business or the accountant can no longer make a correction for this particular period.

Please note that corrections previously made via forms or letters to us will not appear from your receipts in E-tax for businesses. The figures in the column ‘Tidligere indberetninger’ (Previous VAT returns) have been summed up excluding any previous manual corrections. It is merely a question of how the figures are shown in E-tax for businesses.

We have registered your previous corrections made via forms and as a result, they do not need to be re-entered. However, if you have previously corrected a VAT return by means of form 31.009 and you now have additional corrections to the same VAT return, it is important that you enter the new difference in the column ‘Ændring’ (Correction).

The column ‘Resultat’ (Result) is likewise summed up excluding corrections previously made via forms.

1. Log on to E-tax for businesses (TastSelv Erhverv).
2. Click ’Øvrige indberetninger’ (Other returns).
3. Click ’Betalinger via Leverandørservice’ (Payments via Supplier Service).
4. Click ’Ret indbetaling’ (Correct payment) next to the payment you want to correct.
5. Enter the corrections under ’Nyt beløb til betaling’ (New amount payable) and ’Ny trækdato’ (New payment date).
6. Click ’Godkend’ (Accept).
7. Log off E-tax for business.

You have now corrected your payment.

We can only increase your VAT declaration 3 years after the date when the VAT or tax should have been declared and only if you want us to do so.

We can only make such an increase on its own initiative if the under-declaration of VAT is due to gross negligence on the part of the business or business representative.

If you want us to reopen and change your VAT return even after the expiry of the three-year deadline, you need to contact us by e-mail.

1. Log on to E-tax for businesses (TastSelv Erhverv).
2. Click ‘Kontakt’ (Contact).
3. Click ‘Send besked til os’ (Write to us).
4. Click ’ Moms, Lønsum, told og punktafgifter’ (VAT, payroll tax, customs duties and excise duties).
5. Click ’Moms’ (VAT).
6. Click ’Rettelse af momsindberetning’ (Correction of VAT return).
7. Click ‘Rettelse af momsindberetning - 3 år eller ældre perioder’ (Correction of VAT return - periods of at least three years ago).
8. Write your message to us and click ’Send’.
9. Log off E-tax for businesses.

If you don’t want us to reopen and change your VAT return, you can use the contact form to inform us of the error and why it has been made.

If you inform us of an error and we find that it is a question of gross negligence, we will increase your business’ VAT declaration.

After 3 years from the time the VAT return was due, it can only be changed under certain conditions.

Conditions for changing VAT and taxes after the expiry of the three-year deadline

VAT and taxes can only be changed after the three-year deadline if:

• the declaration has been made according to our practice which has subsequently been overruled
• the change is a direct consequence of another change of the business’ VAT/tax. If, for example, the business has a VAT deduction registered in a wrong period and we increase the VAT as a result, the business can claim the deduction in the right period even if the deadline has expired
• it is a question of certain conditions (see below)

Certain circumstances allowing for changes after the deadline

It must be external circumstances that cannot be blamed on the business or business consultant which have caused an incorrect declaration. Matters such as the business or the business consultant forgetting a deduction, misunderstanding rules or making wrong entries do not grant permission to deviate from the three-year deadline.

Permission to reopen a VAT return

If you want to apply for permission to have your VAT return reopened and corrected after the three-year deadline, please contact us by e-mail.

In your email, you will have to tell us which duty to be corrected and the correct amount.

1. Log on to E-tax for businesses (TastSelv Erhverv).
2. Click ‘Kontakt’ (Contact).
3. Click ‘Skriv til os’ (Write to us).
4. Click ’Moms, lønsum, og EU-salg uden moms’ (VAT, payroll tax and EU sales exclusive of VAT).
5. Click ’Moms’ (VAT).
6. Click ’Rettelse af momsindberetning’ (Correction of VAT return).
7. Click ‘Rettelse af momsindberetning - 3 år eller ældre perioder’ (Correction of VAT return - periods of at least three years ago).
8. Write your message to us and click ’Send’
9. Log off E-tax for businesses.