Here you find various step by step guides to different functions in E-tax for businesses.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Indberet moms' (File your VAT return).
  3. Select the relevant VAT period.
  4. Click 'Nulindberet' (File zero VAT return) if your business has neither purchased nor sold goods or services during the period.
  5. You should complete all fields marked *. For help, please click the yellow question mark next to each field.
  6. Click 'Tilbage' (Back), 'Slet' (Delete) or 'Godkend' (Accept). The delete option is only available if you have logged on to correct an existing VAT return and do so before 16.00 (4 pm) on the day the return was filed.
  7. If you click 'Godkend' (Accept) you will see a receipt page, showing how much you need to pay or how much you will be refunded. You can pay via online banking (the payment ID is stated on the receipt).
  8. If you need to make a payment, the receipt will allow you to click ‘Fortsæt' (Continue).
  9. Log off E-tax for businesses.
  10. You can also find receipts for already filed VAT returns in E-tax for businesses under 'Moms' (VAT).

If you want to pay your VAT by means of Supplier Service (Leverandørservice), you can register for Supplier Service in E-tax for businesses.

Registering for Supplier Service (Leverandørservice)

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Profil - og kontaktoplysninger' (Profile and contact information).
  3. Click 'Kontakt - og tilmeldingsoplysninger' (Contact and registration information).
  4. Click ' Se og ret tilmeldingsoplysninger' (See and correct registration information).
  5. Select the field you want to register such as 'Moms' (VAT).
  6. Tick the field 'Tilmeld Nets' (Register for Nets) (Nets used to provide the Supplier Service).
  7. Enter your bank details.
  8. Click 'Godkend' (Accept).
  9. Log off E-tax for businesses.

You have now registered for Supplier Service (Leverandørservice).

It will take 5-7 days before you are able to use Supplier Service in E-tax for businesses. The next time you file your VAT return, you can proceed directly from your receipt to approving the amount transferred via Nets.

Right after you have filed your VAT return, you can click ‘Fortsæt og betal via Leverandørservice’ (Continue and pay by means of Supplier Service). Then you click ‘Godkend’ (Accept) or ‘Tilbage’ (Back). If you click ‘Godkend’, Supplier Service transfers the money to the Tax Agency on the payment deadline. If you click ‘Tilbage’, you have still not paid your VAT. Note that the first time you pay using this method, it may take up to one banking day before the money is transferred.

I you want to pay by means of online banking, you have to use the payment ID that you find on your receipt for payment. You can also find the payment ID under ’Stamoplysninger’ (Master Date) in your Tax Account in E-tax for businesses.

Payment to your Tax Account

From your recipt page you can choose to pay by Visa/Dankort or MobilePay. It does not matter if you filed your VAT return on your computer or on your mobile phone.

If you want to pay your VAT by Visa/Dankort you should follow the below guide.

  1. Click ’Betal’ (Pay) in the menu.
  2. Enter the amount and click ’Betal via DIBS’ (Pay via DIBS).
  3. Select payment method ’Dankort’, enter your card information and click ’Udfør betaling’ (Make payment).
  4. You will then be asked to approve your payment via text message or NemID/MitID.
  5. If your payment is accepted, you will get a receipt.
  6. You can see the payment in your Tax Account right away.

From your recipt page you can choose to pay by Visa/Dankort or MobilePay. It does not matter if you filed your VAT return on your computer or on your mobile phone.

If you want to pay your VAT by MobilePay you should follow the below guide.

  1. Click ’Betal’ (Pay) in the menu.
  2. Enter the amount and click ’Betal via DIBS’ (Pay via DIBS).
  3. Select payment method ‘MobilePay’, enter your telephone number and click ‘Godkend’ (Accept).
  4. You will then be asked to approve your payment via the MobilePay app on your mobile phone.
  5. You can see the payment in your Tax Account right away.

If you want to pay your VAT from a non-Danish bank account, you should use the below information.

Paying to the Danish Tax Agency from a non-Danish bank account

IBAN no.: DK87 0216 4069 1633 94
Swift code: DABADKKK
Account: 02164069163394
Account holder: Skattestyrelsen

Add your SE no./VAT no., in the comment field for example

You can correct previous VAT returns in E-tax for businesses (TastSelv Erhverv). If you discover errors in your VAT return, you must correct the VAT amounts for each period.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Indberet moms' (File your VAT return) and file a new return with the correct amounts.
  3. Click 'Godkend' (Accept).
  4. You now see a new receipt page telling you how much you need to pay or how much you will be refunded. If you will have to pay VAT, there will be a payment ID on the receipt. You need this payment line for your online banking. You can also clicik 'Betal' (Pay) at the bottom of the receipt and pay by means of MobilePay or Dankort. If you have paid too much VAT, it will be refunded to your business NemKonto. You can pay via online banking via Supplier Service (Leverandørservice), Visa/Dankort or MobilePay.
  5. Log off E-tax for businesses.

You have now corrected your VAT return. You can correct your return until 16:00 (4 pm) on the same day. If you need to make any corrections after 16:00 (4 pm), you need to follow another procedure.

You can only file your VAT return once. The most recent one is the one that applies. You can see it under 'Tidligereindberettet' (VAT returns already filed) in the left-hand menu.

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:

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Moms' (VAT).
  3. Click 'Momsindberetning' (VAT returns).
  4. Click 'Tidligere indberetnnger' (Previous VAT returns).
  5. Click the period you want to correct and click 'Ret indberetning' (Correct VAT return).
  6. Enter corrections in the field 'Ændringer' (Corrections) or in the field 'Resultat' (Result) and click 'Godkend' (Accept).
  7. 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.
  8. Enter your corrections and click 'Godkend' (Accept).
  9. 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).
  10. 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.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click 'Øvrige indberetninger' (Other returns).
  3. Click 'Betalinger via Leverandørservice' (Payments via Supplier Service).
  4. Click 'Ret indbetalingt' (Correct payment) next to the payment you want to correct.
  5. Enter the corrections under 'Nyt beløb til betaling' (New amount payable) and 'Ny trækdato' (New payment date).
  6. Click 'Godkend' (Accept).
  7. Log off E-tax for business.

We can only increase your VAT declaration three years after the date when the VAT or tax should have been declared and only if you want us to do so.

We can only make such an increase on its own initiative if the under-declaration of VAT is due to gross negligence on the part of the business or business representative.

If you want us to reopen and change your VAT return even after the expiry of the three-year deadline, you need to contact us by e-mail.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click ‘Kontakt' (Contact).
  3. Click ‘Send besked til os' (Write to us).
  4. Click ' Moms, Lønsum, told og punktafgifter' (VAT, payroll tax, customs duties and excise duties).
  5. Click 'Moms' (VAT).
  6. Click 'Rettelse af momsindberetning' (Correction of VAT return).
  7. Click ‘Rettelse af momsindberetning - 3 år eller ældre perioder' (Correction of VAT return - periods of at least three years ago).
  8. Write your message to us and click 'Send'.
  9. Log off E-tax for businesses.

If you do not want us to reopen and change your VAT return, you can use the contact form to inform us of the error and why it has been made.

If you inform us of an error and we find that it is a question of gross negligence, we will increase your business' VAT declaration.

After three years from the time the VAT return was due, it can only be changed under certain conditions.

Conditions for changing VAT and taxes after the expiry of the three-year deadline

VAT and taxes can only be changed after the three-year deadline if:

  • the declaration has been made according to our practice which has subsequently been overruled
  • the change is a direct consequence of another change of the business' VAT/tax. If, for example, the business has a VAT deduction registered in a wrong period and we increase the VAT as a result, the business can claim the deduction in the right period even if the deadline has expired
  • it is a question of certain conditions (see below)

Certain circumstances allowing for changes after the deadline

It must be external circumstances that cannot be blamed on the business or business consultant which have caused an incorrect declaration. Matters such as the business or the business consultant forgetting a deduction, misunderstanding rules or making wrong entries do not grant permission to deviate from the three-year deadline.

Permission to reopen a VAT return

If you want to apply for permission to have your VAT return reopened and corrected after the three-year deadline, please contact us by e-mail.

In your email, you will have to tell us which duty to be corrected and the correct amount.

  1. Log on to E-tax for businesses (TastSelv Erhverv).
  2. Click ‘Kontakt' (Contact).
  3. Click ‘Skriv til os' (Write to us).
  4. Click 'Moms, lønsum, og EU-salg uden moms' (VAT, payroll tax and EU sales exclusive of VAT).
  5. Click 'Moms' (VAT).
  6. Click 'Rettelse af momsindberetning' (Correction of VAT return).
  7. Click ‘Rettelse af momsindberetning - 3 år eller ældre perioder' (Correction of VAT return - periods of at least three years ago).
  8. Write your message to us and click 'Send'
  9. Log off E-tax for businesses.

Please see our legal guide (in Danish) for further legal information.