VAT returns and deadlines

Before filing your first VAT return, you should make sure that you are registered for VAT at indberet.virk.dk. You can read more about VAT registration below on this page.

Please read up on how you set the correct accounting periods so that your register your business expenses and income in the correct VAT periods to prepare yourself for filing your VAT return.

See how you do your VAT accounts.

When you are ready, you can use our guide to filing your VAT return which you will also find below. It includes a video showing you how to file your return and pay your VAT.

Please make sure that you have the correct access at E-tax for businesses (TastSelv Erhverv) (link currently in Danish).

You can file your VAT return in E-tax for businesses (TastSelv Erhverv). Below is a video explaining how to file your VAT return in E-tax for businesses.

This is how you file your VAT return

File your VAT return on time and save DKK 800

You have to file your VAT return, even if your business has had no sales or purchases in the period. If this is the case, you have to file a zero VAT return (nulindberetning).

If you do not file your VAT return for a period, the we calculate your VAT based on an estimate. And if we do so, you will subsequently have to log on to E-tax for businesses (TastSelv Erhverv) to replace the estimated VAT with the correct amount of VAT. It is your responsibility that the amount is correct.

If we calculate your VAT based on an estimate, we will charge you a fee of DKK 800 and interest for the period in which you have failed to file your VAT return on time. Your business will have to pay the fee of DKK 800, possible interest and the correct VAT amount.

Supplier Service (Leverandørservice)

When you register for VAT, you can also register to have your VAT bills paid via Supplier Service (Leverandørservice). In this way you make sure that you always pay the correct amount on time and avoid reminder fees and you will not be affected by the 5 day rule.

This is how you register for Supplier Service

To register for Supplier Service, you have to register in E-tax for businesses (TastSelv Erhverv). Read more about how your register for Supplier Service (Leverandørservice)

You can also use this form to sign up for Supplier Service. Please note that the form is in English.

When you pay via Supplier Service, it will take one banking day before the payment has gone through. And as a result, you have to make sure that the payment is made a day before the payment deadline.

Online banking

If you pay your VAT via online banking, you need to use the payment ID shown on the receipt for your VAT declaration. You can also find the payment ID under ‘Stamoplysninger’ (Master data) in your tax account in E-tax for businesses (TastSelv Erhverv).

Payments to your tax account

Visa/Dankort and MobilePay

On the receipt page you can choose to pay with your Visa/Dankort or via MobilePay. You have this choice no matter if you file your VAT return on your computer or mobile phone.

This is how you pay by Visa/Dankort

This is how you pay by MobilePay

Non-Danish bank account

If you pay from a non-Danish bank account, you will need the below IBAN no, SWIFT code and account information. Please remember to state your CVR.no/SE no. in the field ’meddelelse til modtager’ (comments for recipient).

Payment to the Danish Tax Agency (Skattestyrelsen) from a non-Danish bank account

IBAN: DK87 0216 4069 1633 94
BIC/Swift code: DABADKKK
Account: 02164069163394
Account holder: Skattestyrelsen

’Meddelelse til modtager’ (Comments for recipient): 8-digit CVR.no/SE no. (Only numbers - no other messages)

Timely payment

(Click cc for English subtitles)

Your payment is timely if:

• You pay via online banking and the payment is withdrawn from your account no later than the final due date, and if payment is made according to the bank’s terms and conditions for transfers. Please note that banks may have different deadlines for when a transfer is handled on the same day.
• You pay by means of giro transfer forms no later than the final due date.
• You pay by means of Supplier Service (Leverandørservice) and have approved the payment transfer via E-tax for businesses no later than 4 p.m. on the banking day before the final due date.
• You pay by requesting your bank to make a transfer from your account to the account of the Danish Tax Agency (Skattestyrelsen) no later than the day before the final due date.

Additionally, we recommend that you make your payment within the deadline and no sooner than five days before the final due date. Please see Payments to your tax account for further information.

Read more about you set up a payment agreement for payment of your VAT.

Watch our video below to find out how you set up a payment arrangement.

(Click cc for English subtitles) (1:46 minutes) 

When you have filed your VAT return, it will appear at the bottom of your VAT receipt under ’Moms i alt’ (Total VAT) if you are entitled to a VAT refund of ir you have to pay additional VAT. If you are entitled to a refund, it will at first appear in your business Tax Account.

Conditions for a transfer of a VAT refund

Before we can refund VAT to your business, we have to make sure that the following four conditions are met:

1. Your business needs its own NemKonto for us to transfer the refund. You can set up a NemKonto in your bank.
2. You have declared all relevant matters (such as VAT). I E-tax for businesses (TastSelv Erhverv) you can check if you have declared all matters.
3. The refund limit in your Tax Account should be set at DKK 0. Check in E-tax for businesses to see if this is so under ’Skattekonto’ (Tax Account).
4. You may not owe money in your Tax Account or to the Danish Debt Collection Agency (Gældsstyrelsen). If you do so, the money will first be used to cover any debt you may have. Any amount in excess of your debt will be refunded to your business.

Read more about your Tax Account

(Click cc for English subtitles) (1:33 minutter)

Generally, if you are a self-employed business owner, you must register your business for VAT. You register for VAT at indberet.virk.dk. Once you have registered, you will be given a CVR no. (business registration no.)/SE no. (VAT no.) and a registration certificate.

Revenue of less than DKK 50,000

If you are self-employed and your business’s sales subject to VAT are less than DKK 50,000 over a 12-month period, it is up to you if you want to register for VAT.

If you register for VAT, you need to charge, declare and pay VAT even if your sales subject to VAT are less then DKK 50,000.

Revenue of more than DKK 50,000

You must register for VAT if your business’s sales subject to VAT exceeds DKK 50,000 over a 12-month period.

If you know that your sales will exceed DKK 50,000, you must register no later than 8 days before you start your business.

Register your business at indberet.virk.dk (link in Danish)

See your registration certificate

Services exempt from VAT

If you sell certain services, you are exempt from VAT. As a general rule, you pay payroll tax instead of VAT. Services that are exempt from VAT include certain types of healthcare treatment services or teaching services.

You can have both sales that are subject to VAT and sales that are exempt from VAT, for example if you sell goods such as lotions and provide VAT-exempt healthcare treatment services.

You only have to pay VAT on the sales subject to VAT.

Services exempt from VAT

Special registration

Be aware that in some cases your business needs a special registration in addition to the ordinary VAT registration. This applies, for example, when:

• Your business imports goods from countries outside the EU. In that case, you must register as an importer at indberet.virk.dk.
• Your business rents out commercial property and charges VAT on the rent. In that case you must complete form no. 31.001. Please note that the form is only available in Danish.

Form 31.001: Frivillig registrering på udlejning af fast ejendom (Optional registration of renting out property) (form in Danish)

Change your VAT settlement period

At indberet.virk.dk you can apply for a shorter VAT settlement period, for example quarterly settlement periods instead of half-yearly settlement periods. It is not possible to apply for a longer settlement period than what you already have.

Optional shorter VAT settlement periods for companies etc. (indberet.virk.dk)

The Tax Agency can change your VAT settlement period

Each November, the Danish Tax Agency (Skattestyrelsen) assesses whether your VAT settlement period is appropriate based on your VAT declarations for the most recent period from 1 July the year before until 30 June.

We can only grant you longer settlement periods if you have declared and paid VAT throughout the 12-month period.

If we change your settlement period, you will be advised of the change in your digital mailbox. The change will take effect on 1 January the following year.

If your business has purchased electronic equipment (PC, mobile phone, etc.) from a wholesaler in the period of 1 July last year until 30 June this year and you have calculated your output VAT according to the rules on reverse charge, such purchases are included in the calculation of your revenue. And this revenue is the basis for changing the settlement period. However, such purchase may not be included in the revenue.

We do not know the amount of such purchase and therefore we ask you to contact us if your settlement period has been changed to a shorter settlement period due to the amount of output VAT including reverse charge. Please contact us by email via E-tax for businesses (TastSelv Erhverv) under the tab ‘Kontakt’ (Contact).

Check to see if the Danish businesses you deal with are registered for VAT. If you are selling goods or services exempt of VAT to businesses in other EU countries, you must be able to document that the buyer is a business.

Search VAT numbers in Denmark (link in Danish)

Search VAT numbers in Denmark (Website of the European Commission)

On 1 July 2021, the rules governing VAT on sales to private individuals in the EU were changed. One of the changes is the introduction of a common EU limit meaning that when an EU business’ total distance selling of goods and electronically supplied services, including telecommunication services and radio and television broadcasting services, to all other EU countries exceed EUR 10,000 per calendar year, the VAT should be paid in the country of consumption. This could have a major impact on your business when charging, declaring and paying VAT.

If you use One Stop Shop, you can register your business for sales to private consumers in the EU in one EU country and declare and pay VAT in that particular country.

At our introduction site New rules on sales to private consumers in the EU you can read more about how the new rules will affect your business and about One Stop Shop which allows you to register your business for sales to private consumers in the EU in one EU country and declare and pay your VAT there. One Stop Shop is the new version of the former Mini One Stop Shop.