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 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.