How to change your VAT return or VAT payment
In E-tax for businesses (TastSelv Erhverv) you can change earlier VAT returns. If you find errors in a VAT return, you need to correct it to get the right VAT amounts for each period.
The way you change your VAT return depends on how long ago you filed it.
When do you want to make the change?
After 3 years from the time the VAT return was due, it can only be changed according to the below conditions:
- The VAT return was made according to our practice which was subsequently overruled.
- The change is a direct consequence of another change of the business’ VAT. 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.
- External circumstances that can't be blamed on the business or business consultant which have caused an incorrect VAT return. Including if other people have committed fraud against your business or if we have made a serious mistake in assessing your VAT.
- The fact that your business or business consultant forgot a deduction, misunderstood the rules or filed wrong entries don't grant permission to deviate from the 3-year deadline.
You need to apply to have your VAT return reopened and changed.
You do so by writing to us. You need to state the reasons and document the certain condition causing you to file an incorrect VAT return.
You also need to state specifically which VAT to change and what the correct VAT is.
Please note that it's rare that we allow for changes of VAT after the 3-year deadline.
How to apply for a change of VAT after 3 years
- Log on to E-tax for businesses (TastSelv Erhverv) (if your business is closed, you log on using your private MitID)
- Select Contact
- Select Write to us
- Select Moms, lønsum, told og punktafgifter (VAT, payroll, duties and excise duties)
- Select Moms (VAT)
- Select Rettelse af momsindberetning (Change of VAT return)
- Select Rettelse til indberetning (3 år eller ældre) (Change of VAT return (3 years or older)
- Write your message and attach documentation.
- Enter your phone number. It's ofter quicker to give you an answer if we can call you.
- Select Send
If you didn't file your VAT return more than 3 years ago, we estimated your VAT for you. If you don't want us to reopen and change the VAT estimate, you have to contact us and tell us about the mistake and the reason via Contact: VAT.
If we find that the error is due to gross negligence, you will get a new provisional VAT assessment.
- Log on to E-tax for businesses (TastSelv Erhverv)
- Select Other declarations
- Select Payments via Supplier Service agreement
- Select Ret indbetaling (Change payment) next to the payment you want to correct
- Enter your changes in the fields "Nyt beløb til betaling" (New amount for payment) and "Ny trækdato" (New payment date)
- Select Accept
You have now corrected your payment.
You can make changes to payments waiting to be paid until 4 pm on the banking day before the payment day. If you want to make changes after 4 pm on this day, you hve to contact your bank.
If you select a payment date that is not a banking day, the system will automatically choose the next banking day as your payment day.
Please note that we can't change payments waiting to be paid.