Here you find various step by step guides to different functions in E-tax for businesses.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Indberet moms' (File your VAT return).
  3. Select the relevant VAT period.
  4. Click 'Nulindberet' (File zero VAT return) if your business has neither purchased nor sold goods or services during the period.
  5. You should complete all fields marked *. For help, please click the yellow question mark next to each field.
  6. Click 'Tilbage' (Back), 'Slet' (Delete) or 'Godkend' (Accept). The delete option is only available if you have logged on to correct an existing VAT return and do so before 16.00 (4 pm) on the day the return was filed.
  7. If you click 'Godkend' (Accept) you will see a receipt page, showing how much you need to pay or how much you will be refunded. You can pay via online banking (the payment ID is stated on the receipt).
  8. If you need to make a payment, the receipt will allow you to click ‘Fortsæt' (Continue).
  9. Log off E-tax for businesses.
  10. You can also find receipts for already filed VAT returns in E-tax for businesses under 'Moms' (VAT).

You must file your VAT return via E-tax for businesses (TastSelv Erhverv).
Before logging on to E-tax for businesses, you need to know your input VAT and your output VAT and whether your VAT is subject to special categories, for example if you do business with customers abroad.
If your business has neither purchased nor sold goods or services in the period, you must file a Zero VAT return.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Select 'Indberet moms' (File your VAT return).
  3. Select the relevant VAT period.
  4. Select 'Nul indberet' (File zero VAT return) if your business has neither purchased nor sold goods or services during the period.
  5. You should fill in all fields marked *. For help, click the yellow question mark next to each field.
  6. Select 'Tilbage' (Back), 'Slet' (Delete) or 'Godkend' (Accept). The delete option is only available if you have logged on to correct an already existing VAT return and do so before 16.00 (4 pm) on the day the VAT return was filed.
  7. Select 'Godkend' (Accept) to see the receipt page. On the receipt you can see how much you need to pay or how much you will be refunded.
  8. If you need to make a payment, the receipt will allow you to click 'Fortsæt' (Continue).
  9. Before payment is transferred to Nets, a page will be shown allowing you to click 'Godkend' (Accept) or 'Tilbage' (Back). If you click 'Tilbage' (Back), the payment will not be made.
  10. If you click 'Godkend' (Accept), you accept that Nets transfers the payment to us on the due date.
  11. Log off E-tax for businesses.

You have now filed your VAT return.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Profil' (Profile).
  3. Click 'Profiloplysninger' (Profile information).
  4. Click 'Tilmeldingsoplysninger' (Sign-up information).
  5. Click 'Moms' (VAT).
  6. Tick the field 'Tilmeld Nets' (Sign up for Nets direct debit).
  7. Enter your bank details.
  8. Click 'Godkend' (Accept).
  9. Log off E-tax for businesses

You have now set up Nets direct debit.

It will take 5-7 days before you are able to use Nets direct debit in E-tax for businesses. The next time you file your VAT return, you can proceed directly from your receipt to approving the amount transferred via Nets.

You must file your VAT return via E-tax for businesses (TastSelv Erhverv).
Before logging on to E-tax for businesses, you need to know your input VAT and your output VAT and whether your VAT is subject to special categories, for example if you do business with customers abroad.
If your business has neither purchased nor sold goods or services in the period, you must file a Zero VAT return for the period.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Select 'Indberet moms' (File your VAT return).
  3. Select the relevant VAT period.
  4. Select 'Nul indberet' (File Zero VAT return) if your business has neither purchased nor sold goods or services during the period.
  5. You need to fill in all fields marked *. For help, click the yellow question mark next to each field.
  6. Select 'Tilbage' (Back), 'Slet' (Delete) or 'Godkend' (Accept). The delete option is only available if you have logged on to correct an already existing VAT return and do so before 16.00 (4 pm) on the day the return was filed.
  7. Select 'Godkend' (Accept) to see the receipt page. On the receipt you can see how much you need to pay or how much you will be refunded. You can pay via online banking (the payment ID is stated on the receipt) or Visa/Dankort.
  8. Log off E-tax for businesses.

You have now filed your VAT return.

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. You can pay via online banking via Nets direct debit, 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.

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) in the top menu.
  3. Click 'Moms' (VAT) in the left-hand menu.
  4. Click 'Tidligere indberettet' (Previous VAT returns).
  5. Select 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 Nets direct debit. If your business has signed up for Nets, you can proceed to pay by clicking 'Fortsæt' (Continue).
  8. If you want to pay via online banking, copy 'Identifikationslinjen til netbank' (Payment ID for online banking) to your online banking.
  9. Enter your corrections and click 'Godkend' (Accept).
  10. 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 Nets.
  11. 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 Nets Leverandørservice (Supplier Service) and see which amounts will be transferred to the business' Tax account.

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.

We recommend that you only correct one period at the time, despite the fact that you can correct several periods at the same time. If several periods are corrected at the same time, all the corrections will appear from the most recent period. If you make corrections to several individual periods, the corrections will not appear from ‘Tidligere indberetninger' (Previous VAT returns) or ‘Resultat' (Result).

Please note that corrections previously made via forms or letters to SKAT will not appear from your receipts in E-tax for businesses. The figures in the column ‘Tidligere indberettet' (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.

We can only increase your VAT declaration three 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

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. Select ‘Kontakt' (Contact) in the top-menu.
  3. Select ‘Skriv til os' (Write to us).
  4. Select ' Moms' (VAT), 'Lønsum' (Payroll tax) and ‘EU-salg uden moms' (EU sales exclusive of VAT).
  5. Select ‘Rettelse af momsindberetning - 3 år eller ældre perioder' (Correction of VAT return - periods of at least three years ago).
  6. Log off E-tax for businesses.

If you do not want us to reopen and change your VAT return

If you do not 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.

File your VAT return

 

After three 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.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click ‘Kontakt' (Contact) in the top-menu.
  3. Click ‘Skriv til os' (Write to us).
  4. Click 'Moms' (VAT), 'Lønsum' (Payroll tax) and ‘EU-salg uden moms' (EU sales exclusive of VAT).
  5. Click ‘Rettelse af momsindberetning - 3 år eller ældre perioder' (Correction of VAT return - periods of at least three years ago).
  6. Click ‘Tidligere angivet for meget' (Previous over-declaration).
  7. Log off E-tax for businesses.

In your request, you need to inform us which tax you want changed and what it should be changed from and to. Additionally, you need to state why you want the error corrected at this late point in time.

Please see our legal guide (in Danish) for further legal information.