VAT returns and deadlines
You register your business for VAT at indberet.virk.dk. Please log on to E-tax for businesses (TastSelv Erhverv) to file your VAT return. Below you find information on how you file your VAT return, filing deadlines and how you pay your VAT.
File your VAT return even if you had no business activities
You have to file your VAT return even in periods where you had no purchases or sales in the relevant period. In such case, you file a VAT return stating DKK 0 (a 'nulindberetning' (a zero declaration)). If you don't file a return, we will estimate your VAT and charge you a fee of DKK 800.
New VAT filing system was launched on 14 June 2023
A brand new VAT filing system was launched in E-tax for businesses (TastSelv Erhverv) to spot inconsistencies in the reporting across various reporting systems.
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
This is how you file your VAT return
You need to make sure that you have the correct access to E-tax for businesses (TastSelv Erhverv) (link currently in Danish) in order to be able to file you VAT return.
1
Select Moms (VAT).
2
Select Indberet moms (File VAT return).
Do you have any VAT you need to declare?
Find relevant period and select Indberet (File VAT return).
Complete all relevant fields - entry is required in fields marked with a red *.
Click the yellow question marks for assistance.
Go to the bottom of the page and click Godkend (Accept).
Next, you will see a receipt stating how much you need to pay or how much you will be refunded. In the receipt you find the payment id required when making a payment by onlinebanking. You can also click 'Betal' (Pay) at the bottom of the receipt and then pay by MobilePay or Dankort. If you want to pay by Nets direct debit service, you have that option at the bottom of the receipt by clicking 'Fortsæt' (Continue). Please note that this option requires that you have signed up for Nets direct debit service.
Make your payment before the deadline and no earlier than five working days before the deadline
We recommend that you make your payment before the deadline and no earlier than five working days before the deadline. All your business incoming and outgoing payments are registered in your tax account. If you make your payment earlier than five days before the payment deadline, it will appear as if you are entitled to a refund. This may mean that we will refund you the amount if your business owes no money to us or other public authorities.
You can make your payment by
Online banking
Visa/Dankort or Dankort
MobilePay
Nets supplier service (Nets Leverandørservice)
Please find further information on Payment to your tax account.
Find the relevant period and select Nul indberet (Zero declaration).
All relevant fields are automatically completed with a 0.
Go to the bottom of the page and click Godkend (Accept)
Thank you for taking your time. Remember to log off E-tax.
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.
You must file a VAT return every six months if your annual revenue subject to VAT is less than DKK 5 million and if you have filed your VAT return and paid on time.
If your business is new, you must file your VAT return quarterly for at least 18 months. Subsequently, the Danish Tax Agency (Skattestyrelsen) will assess your business revenue and possibly change the settlement period, requiring you to file a VAT return every six months.
Settlement period | VAT return and payment deadline |
---|---|
1 January - 30 June 2023 | 1 September 2023 |
1 July - 31 December 2023 | 1 March 2024 |
1 January - 30 June 2024 | 2 September 2024 |
You must file a VAT return quarterly if your business is new, if you have requested quarterly settlement, or if we assess that your annual business revenue subject to VAT is DKK 5-50 million.
Settlement period | VAT return and payment deadline |
---|---|
1 January - 31 March 2023 | 1 June 2023 |
1 April - 30 June 2023 | 1 September 2023 |
1 July - 30 September 2023 | 1 December 2023 |
1 October - 31 December 2023 | 1 March 2024 |
1 January - 31 March 2024 | 3 June 2024 |
You must file a VAT return monthly if we assess that your annual business revenue subject to VAT is more than DKK 50 million, or if you have requested monthly settlement yourself.
Settlement period | VAT return and payment deadline |
---|---|
1 January - 31 January 2023 | 27 February 2023 |
1 February - 29 February 2023 | 27 March 2023 |
1 March - 31 March 2023 | 25 April 2023 |
1 April - 30 April 2023 | 25 May 2023 |
1 May - 31 May 2023 | 26 June 2023 |
1 June - 30 June 2023 | 17 August 2023 |
1 July - 31 July 2023 | 25 August 2023 |
1 August - 31 August 2023 | 25 September 2023 |
1 September - 30 September 2023 | 25 October 2023 |
1 October - 31 October 2023 | 27 November 2023 |
1 November - 30 November 2023 | 27 December 2023 |
1 December - 31 December 2023 | 25 January 2024 |
1 January - 31 January 2024 | 26 February 2024 |
If you have EU sales exclusive of VAT, you need to report it every month in E-tax for businesses (TastSelv Erhverv) via the 'Moms' (VAT) menu item.
You are only required to report sales for a period if you have had EU sales exclusive of VAT during this period. You are not required to report ‘0' here.
In E-tax for businesses you can apply for permission to report sales every quarter instead of every month.
Settlement period | Must be filed no later than |
---|---|
January 2023 | 27 February 2023 |
February 2023 | 27 March 2023 |
March 2023 | 25 April 2023 |
April 2023 | 25 May 2023 |
May 2023 | 26 June 2023 |
June 2023 | 17 August 2023 |
July 2023 | 25 August 2023 |
August 2023 | 25 September 2023 |
September 2023 | 25 October 2023 |
October 2023 | 27 November 2023 |
November 2023 | 27 December 2023 |
December 2023 | 25 January 2024 |
January 2024 | 26 February 2024 |
Settlement period | Filing deadline |
---|---|
1st quarter 2022 | 25 April 2022 |
2nd quarter 2022 | 25 July 2022 |
3rd quarter 2022 | 25 October 2022 |
4th quarter 2022 | 25 January 2023 |
For all three schemes, the deadline will be the last day of the month after the end of the quarter, no matter if the settlement period is quarterly or monthly. And please note that the payment deadline is always the last day of the month - even if it is a weekend or a holiday.
Read more about the new rules on sales to private consumers in the EU.
Settlement period | Filing and payment deadline |
---|---|
1st quarter 2023 |
30 April 2023 |
2nd quarter 2023 |
31 July 2023 |
3rd quarter 2023 |
31. October 2023 |
4th quarter 2023 | 31 January 2024 |
Settlement period | Filing and payment deadline |
---|---|
1 October - 31 October 2022 | 30 November 2022 |
1 November - 31 November 2022 | 31 December 2022 |
1 December - 31 December 2022 | 31 January 2023 |
1 January - 31 January 2023 | 28 February 2023 |
1 February - 28 February 2023 | 31 March 2023 |
1 March - 31 March 2023 | 30 April 2023 |
1 April - 30 April 2023 | 31 May 2023 |
1 May - 31 May 2023 | 31 June 2023 |
1 June - 30 June 2023 | 31 July 2023 |
1 July - 31 July 2023 | 31 August 2023 |
1 September - 30 September 2023 | 31 October 2023 |
1 October - 31 October 2023 | 30 November 2023 |
1 November - 30 November 2023 | 31 December 2023 |
1 December - 31 December 2023 | 31 January 2024 |
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).
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:
- Your business needs its own NemKonto for us to transfer the refund. You can set up a NemKonto in your bank.
- 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.
- 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).
- 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.
(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.
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)
Type of business | Annual revenue (DKK) | Settlement period |
---|---|---|
Small businesses | 0-5 million | Half-yearly |
Medium-sized businesses | 5-50 million | Quarterly |
Large businesses | More than 50 million | Monthly |
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.
For further legal information in Danish see Our Danish-language legal guide .