Before you submit your first VAT return under this scheme, your business should be signed up for the VAT Mini One Stop Shop (MOSS) scheme.

To get off to a good start, please study the information on how you keep your VAT accounts.

When you are ready to submit your VAT return, you can use our declaration guide below. 

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 20^th 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.

Please also enter the services declared under the MOSS scheme in box C on the ordinary VAT return. Deductions of Danish input VAT and VAT on purchases of non-Danish goods/services must be declared on your ordinary VAT return. You should reclaim VAT paid in other EU countries via ‘Momsrefusion’ (VAT refund) in E-tax for businesses (TastSelv Erhverv).

If you are registered for the MOSS scheme, please declare and pay by the 20th in the month after the end of a quarter.

If you get an email from us saying that we have not received your VAT return
You have missed the deadline for declaring and paying your VAT if you get an email from us saying that we have not received your VAT return. Here is what you should do:

• Submit your VAT return as soon as possible. If you wait, other EU countries may add penalties and charges and for not declaring and paying your VAT according to their national rules. The longer you wait, the more you are likely to pay.
• You should always submit your VAT return, even if your business cannot afford to pay the VAT.
• You should submit a ‘zero VAT return’ if your business has had no sales for the period. Please see how you do this in the guide ‘Submitting your VAT return under the MOSS scheme’ above.
• If you are personally unable to declare and pay VAT, you should have somebody else do it for you. The deadline is non-negotiable.

If you have already submitted your VAT return, the receipt is available in E-tax for businesses

1. Please log on to E-tax for businesses
2. Click the tab ‘Moms’ (VAT)
3. Select ‘One stop moms’ (VAT One Stop Shop) in the left-hand menu
4. See your receipt in ‘Tidligere indberettet’ (Previous VAT returns)