Report via VAT Exemption SME (Momsfri Små)

The reporting deadline is always the last day of the month, regardless of whether it falls on a business day or on a weekend or public holiday.

Some services (and some goods) are in themselves exempt from VAT and therefore don't have to be included in the revenue you must enter in your quarterly reports.

The following services are exempt from VAT:

• Healthcare services provided by a qualified practitioner, for example doctor, dentist, optician, psychologist, physiotherapist, chiropractor, podiatrist or registered alternative practitioner (RAB)
• Social welfare and assistance services, but not interpreting services, coaching, lifestyle counselling or stress treatment
• Care services, but not home care covered by the free choice scheme and ordinary household assistance
• School teaching and teaching at higher educational institutions, vocational training, including retraining, and other teaching activities that are of the nature of school-related or vocational training
• Non-commercial sports and athletic activities, as well as sporting events without professional participants
• Cultural activities, such as access to a museum, art exhibition, zoo, aquarium or botanical gardens, but not radio, TV, cinema, theatres, concerts, animal shows and amusement parks
• Artistic activity, such as remuneration to an author, composer, musician, lecturer, literary translator, but not the sale of works of art (which are subject to a threshold, however) or of the copyright to a work
• Sale and rental of real estate, excluding short-term rentals, hotels, camping, parking, advertising space and safeboxes
• Transport of persons, except tourist buses
• Financial activities, such as lending, security and guarantees, investment of funds, foreign exchange transactions, cash and securities, and investment funds
• Lotteries and gambling
• Funeral directors
• Investment gold
• Blind people’s sales of goods and services for a maximum of DKK 170,000 annually 

You must fill in a quarterly report in VAT Exemption SME (Momsfri Små) in E-tax for businesses after each quarter. We will send you a reminder with Digital Post when it is time to report your revenue.

How to complete the quarterly report 

1. Log on to E-tax for businseses using MitID or MitID for businesses.
2. Select Moms (VAT)
3. Select Momsfri Små (VAT Exemption SME)
4. Select Indberetning (Reporting)
5. Select Udfyld kvartalsrapport (Complete quarterly report)
6. Enter your business revenue for the period in each individual country
7. Enter DKK 0 for those EU countries where you had no revenue
8. If you have traded in EU countries with specific VAT thresholds for different sectors, you have to spread your revenue between the different sectors
9. Accept your quarterly report

If your revenue in a previous period changes, for example after the return of an item or correction of a bookkeeping error, you must edit your quarterly report.  

How to edit your quarterly report

1. Log on to E-tax for businesses using MitID or MitID for businesses.
2. Select Moms (VAT)
3. Select Momsfri Små (VAT Exemption SME)
4. Select Tidligere kvartalsrapporter (Previous quarterly reports)
5. Select Ret rapport (Edit report) and next you select the report you want to edit
6. Enter the new correct revenue for your business in each EU country for the period
7. Enter DKK 0 for those EU countries where you had no revenue
8. If you have traded in EU countries with specific VAT thresholds for different sectors, you have to spred your revenue between the different sectors.
9. Accept the edited report

You must complete a final report in VAT Exemption SME (Momsfri Små) if your revenue exceeds the EU threshold. You must keep an eye on your revenue yourself.

If you fill in a quarterly report showing that your revenue has exceeded the EU threshold of DKK 744,750, we will send you a reminder to complete a final report, as you can no longer be registered for the scheme.

Read more about leaving the scheme and the final report

How to compelte the final report

1. Log on to E-tax for businesses using MitID or MitID for businesses.
2.  Select Moms (VAT)
3. Select Momsfri Små (VAT Exemption SME)
4. Select Indberetning (Reporting)
5. Select Udfyld slutrapport (Complete final report)
6. Enter the date for when you passed the EU threshold
7. Enter your business revenue for each EU country for the period
8. Enter DKK 0 for those EU countries where you had no revenue
9. If you have traded in EU countries with specific VAT thresholds for different sectors, you have to spred your revenue between the different sectors.
10. Accept your final report

You will receive a reminder from us via Digital Post if your deadline for completing the quarterly report has passed.

What to do if you've missed the deadline

Fill out the quarterly report as soon as possible. If you wait, you risk being required to register and pay VAT in other EU member states.

Remember that you must fill out a quarterly report even if your company has not had any sales during the period. Then you must enter DKK 0 in the fields for the individual EU member states.