If you discover an error after 16.00 (4 pm) on the day you filed your VAT return, you need to make the correction as described below:
- Log on to E-tax for businesses (TastSelv Erhverv).
- Click 'Moms' (VAT).
- Click 'Momsindberetning' (VAT returns).
- Click 'Tidligere indberetnnger' (Previous VAT returns).
- Click the period you want to correct and click 'Ret indberetning' (Correct VAT return).
- Enter corrections in the field 'Ændringer' (Corrections) or in the field 'Resultat' (Result) and click 'Godkend' (Accept).
- You now see a receipt page telling you how much you need to pay or how much you will be refunded. You can pay via online banking or Supplier Service Leverandørservice). If your business has signed up for Supplier Service, you can proceed to pay by clicking 'Fortsæt' (Continue). If you want to pay via online banking, you should copy 'Identifikationslinjen til netbank' (Payment ID for online banking) to your online banking.
- Enter your corrections and click 'Godkend' (Accept).
- You now see a receipt page telling you how much you need to pay or how much you will be refunded. You can pay via online banking or Supplier Service (Leverandørservice).
- Log off E-tax for business.
You have now corrected your VAT return.
The result is available immediately and you can set up possible payments with Supplier Service (Leverandørservice) and see which amounts will be transferred to the business' Tax account. See how you correct payments via Supplier Service further down on this page.
If you have filed a negative VAT return, you cannot change the period as long as wer are processing your negative VAT return. If you have corrections to such a return, and you want the changes to apply in our processing, you can contact us via 'Send en besked til os i TastSElv Erhverv' (Contact us via E-tax for businesses) at www.skat.dk.
If we have previously made a correction for a period, the business or the accountant can no longer make a correction for this particular period.
Please note that corrections previously made via forms or letters to us will not appear from your receipts in E-tax for businesses. The figures in the column ‘Tidligere indberetninger' (Previous VAT returns) have been summed up excluding any previous manual corrections. It is merely a question of how the figures are shown in E-tax for businesses.
We have registered your previous corrections made via forms and as a result, they do not need to be re-entered. However, if you have previously corrected a VAT return by means of form 31.009 and you now have additional corrections to the same VAT return, it is important that you enter the new difference in the column ‘Ændring' (Correction).
The column ‘Resultat' (Result) is likewise summed up excluding corrections previously made via forms.