The table below shows the filing and payment frequency and deadlines for businesses. The frequency and deadlines might be changed to fit the number and size of business activities.
Filing and payment frequency and deadlines for businesses | Direct or indirect tax type | Frequency | Deadline in the case of a recently started business |
VAT
(value-added tax) | Monthly, quarterly or biannually | 1 month and 10 days after the expiry of the period. So, VAT concerning third quarter of 2020 is due on 10 November 2020. |
| Customs | Monthly or within days | If security has been given:
16 days after the expiry of the month in which the goods are imported. If security has not been given:
5 days after the goods have been declared. |
| Excise duties | Monthly | 15 days after the expiry of the month. |
| Payroll tax | Monthly, quarterly or annually | 15 days after the expiry of the quarter. 15 days after the expiry of the month in the case of financial businesses. |
| A-tax etc.
Employment and income information including A-tax and contributions (A-tax, tax deducted from income at source, is paid on the A-income including salaries/ wages, unemployment benefits, pensions, etc.). | Monthly | On the 10th of the month. |
| B-tax (B-tax, tax not deducted from income at source, is paid on the B-income, i.e. fees, remuneration, profit from self-employment and interest income) | Monthly | On the 20th of the month except for June and December. |
| Business tax and corporation tax | Biannually | On the 20 March and 20 November. |
| Tax return | Annually | On 1 July the following year. |
Contact
You are welcome to contact the Danish Tax Agency on (+45) 72 22 18 18.
Please see our legal guide (in Danish) for further legal information.