This table 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.
|
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 2017 is due on 10 November 2017.
|
| 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.