You need to declare and pay VAT for the quarters in which your business is registered. Please declare your VAT under the menu item ‘One stop moms’ (One Stop Shop) under ‘Moms’ (VAT) in E-tax for businesses (TastSelv Erhverv). If you access E-tax by means of employee digital signature, you need to be assigned rights to declare VAT in the VAT One Stop Shop scheme by your local administrator. Remember that under the MOSS scheme VAT must be declared by no later than the 20th of the month after the quarter of declaration.
Please note that businesses submitting their ordinary VAT every six months are required to submit their VAT return each quarter under the MOSS scheme.
You still need to submit a VAT return even if you have not sold any services covered under the MOSS scheme in the quarter. Instead of submitting an ordinary VAT return, you submit a zero VAT return.
Submitting your VAT return under the VAT Mini One Stop Shop scheme
- Log on to E-tax for businesses
- Select ‘Moms’ (VAT) and then ‘One stop moms’ (VAT One Stop Shop).
- Select ‘Indberet One stop moms’ (Declare VAT under the MOSS scheme).
Do you have VAT to declare under the MOSS scheme?
Yes
- Please find the relevant period and select ‘Indberet’ (Declare).
- Select the country/countries to which you have supplied services subject to VAT One Stop Shop.
- Complete all relevant fields - the yellow question marks hold further information in Danish.
- Click ‘Næste’ (Next).
If you have nothing more to add, scroll to the bottom of the page and click ‘Godkend indberetning’ (Accept declaration).
Make sure to pay on time and no sooner than five weekdays before the deadline.
We recommend that you pay on time and no sooner than five weekdays before the deadline. All payments going into and out of your business are included in the balance on your Tax Account. If you make your payment sooner than five weekdays before the deadline, it will appear as if you are entitled to a refund. This may mean that your payment will be transferred back to you if your business does not owe money to us or any other public authority.
You can pay by
- Online banking
- Visa/Dankort or Dankort
- MobilePay
- Nets Leverandørservice (Nets Supplier Service)
Please find more information about making your payment at Payments to the Tax Account.
No
- Please find the relevant period and select ‘Nul-indberet’ (Zero VAT return).
- 0 has been pre-entered in all relevant fields.
- Scroll to the bottom of the page and click ‘Godkend indberetning’ (Accept declaration).
Thank you. Remember to log off E-tax.
You can find receipts for earlier declarations in E-tax for businesses (TastSelv Erhverv) under the menu item ‘Moms’ (VAT).
Please also see Correcting your VAT return or payment.