Here is an overview of deadlines for declaring and paying VAT, A-tax (tax withheld at source), labour market contributions (am-bidrag) and EU sales exclusive of VAT.

The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses 
As part of the aid package offered to businesses, certain deadlines for declaring and paying VAT, A-tax and labour market contributions, etc. have been extended.

Read more at www.skat.dk/corona-aid

Declare and pay your taxes in E-tax for businesses

You must file a VAT return every six months if your annual revenue subject to VAT is less than DKK 5 million and if you have filed your VAT return and paid on time.

If your business is new, you must file your VAT return quarterly for at least 18 months. Subsequently, the Danish Tax Agency (Skattestyrelsen) will assess your business revenue and possibly change the settlement period, requiring you to file a VAT return every six months.

Half-yearly VAT settlement deadlines for 2022/2023
Settlement period VAT return and payment deadline
1 July - 31 December 2022 1 March 2023
1 January - 30 June 2022 1 September 2023
1 July - 31 December 2023 1 March 2024
1 January - 30 June 2023 2 September 2024

You must file a VAT return quarterly if your business is new, if you have requested quarterly settlement, or if we assess that your annual business revenue subject to VAT is DKK 5-50 million.

Quarterly VAT settlement deadlines for 2023/2024
Settlement period VAT return and payment deadline
1 July - 30 September 2022 1 December 2022
1 October - 31 December 2022 1 March 2023
1 January - 31 March 2023 1 June 2023
1 April - 30 June 2023 1 September 2023
1 July - 30 September 2023 1 December 2023
1 October - 31 December 2023 1 March 2024
1 January - 31 March 2024 3 June 2024

You must file a VAT return monthly if we assess that your annual business revenue subject to VAT is more than DKK 50 million, or if you have requested monthly settlement yourself.

Monthly VAT deadlines for 2023/2024
Settlement period VAT return and payment deadline
1 December - 31 December 2022 25 January 2023
1 January - 31 January 2023 27 February 2023
1 February - 29 February 2023 27 March 2023
1 March - 31 March 2023 25 April 2023
1 April - 30 April 2023 25 May 2023
1 May - 31 May 2023 26 June 2023
1 June - 30 June 2023 17 August 2023
1 July - 31 July 2023 25 August 2023
1 August - 31 August 2023 25 September 2023
1 September - 30 September 2023 25 October 2023
1 October - 31 October 2023 27 November 2023
1 November - 30 November 2023 27 December 2023
1 December - 31 December 2023 25 January 2024
1 January - 31 January 2024 26 February 2024

If you have EU sales exclusive of VAT, you need to report it every month in E-tax for businesses (TastSelv Erhverv) via the 'Moms' (VAT) menu item.

You are only required to report sales for a period if you have had EU sales exclusive of VAT during this period. You are not required to report ‘0' here.

In E-tax for businesses you can apply for permission to report sales every quarter instead of every month.

Deadline for reporting monthly EU sales exclusive of VAT for 2023/2024

Settlement period Must be filed no later than
November 2022 27 December 2022
December 2022 25 January 2023
January 2023 27 February 2023
February 2023 27 March 2023
March 2023 25 April 2023
April 2023 25 May 2023
May 2023 26 June 2023
June 2023 17 August 2023
July 2023 25 August 2023
August 2023 25 September 2023
September 2023 25 October 2023
October 2023 27 November 2023
November 2023 27 December 2023
December 2023 25 January 2024
January 2024 26 February 2024
Deadline for reporting quarterly EU sales exclusive of VAT for 2022/2023
Settlement period Filing deadline
1st quarter 2022 25 April 2022
2nd quarter 2022 25 July 2022
3rd quarter 2022 25 October 2022
4th quarter 2022 25 January 2023

From 1 July 2021 VAT Mini One Stop Shop is no longer an option. Now, the rules on VAT One Stop Shop apply. 

VAT One Stop Shop settlement deadlines

For the EU scheme and the non-EU scheme, the deadline will be the last day of the month after the end of the quarter. Whereas the deadline for businesses registered for the import scheme, which have to declare and pay each month, will be the last day of the month after the deadline expiration.

Read more about the new rules on sales to private consumers in the EU.

Filing deadlines for the EU scheme and the non-EU scheme (VAT One Stop Shop) for 2023/2024
Settlement period Filing and payment deadline
4th quarter 2022 31 January 2023
1st quarter 2023

30 April 2023

2nd quarter 2023

31 July 2023

3rd quarter 2023

31. October 2023

 4th quarter 2023 31 January 2024
Filing deadlines for the import scheme (VAT One Stop Shop) for 2023/2024
Settlement period Filing and payment deadline
1 October - 31 October 2022 30 November 2022
1 November - 31 November 2022 31 December 2022
1 December - 31 December 2022 31 January 2023
1 January - 31 January 2023 28 February 2023
1 February - 28 February 2023 31 March 2023
1 March - 31 March 2023 30 April 2023
1 April - 30 April 2023 31 May 2023
1 May - 31 May 2023 31 June 2023
1 June - 30 June 2023 31 July 2023
1 July - 31 July 2023 31 August 2023
1 September - 30 September 2023 31 October 2023 
1 October - 31 October 2023 30 November 2023
1 November - 30 November 2023 31 December 2023
1 December - 31 December 2023 31 January 2024

Read more about how you file your VAT return and pay your VAT

Your deadline for reporting and paying A-tax and labour market contribution depends on how your business or organisation is registered:

  • Large business: Labour market contributions of more than DKK 250,000 and/or A-tax of more than DKK 1 million a year
  • Small and medium-sized businesses: Labour market contributions of less than DKK 250,000 and/or A-tax of less than DKK 1 million a year.

Your registration certificate tells you whether your business is registered as a large or small and medium-sized business. Please see your registration certificate in E-tax for business under 'Profil' (Profile) -> 'Registreringsbevis' (Registration certificate).

Large businesses

Extended payment deadline as a result of coronavirus (large businesses)

The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses. This means that certain deadlines for payment of A-tax and labour market contributions have been extended for large businesses.

Reporting deadlines will not be changed. Read more www.skat.dk/corona-aid

The coming payment deadlines for large businesses are as follows:
Settlement period Declaration deadline Payment deadline
May 2021 31 May 2021 15 October 2021 (extended from 31 May 2021)
June 2021 30 June 2021 17 January 2022 (extended from 30 June 2021)
July 2021 30 July 2021 30 July 2021
August 2021 31 August 2021 31 August 2021
September 2021 30 September 2021 30 September 2021
October 2021 29 October 2021 29 October 2021
November 2021 30 November 2021 30 November 2021
December 2021 30 December 2021 30 December 2021
January 2022 31 January 2022 31 January 2022
February 2022 28 February 2022 28 February 2022
March 2022 31 March 2022 31 March 2022
April 2022 29 April 2022 29 April 2022
May 2022 31 May 2022 31 May 2022
June 2022 30 June 2022 30 June 2022
July 2022 29 July 2022 29 July 2022
August 2022 31 August 2022 31 August 2022
September 2022 30 September 2022 30 September 2022
October 2022 31 October 2022 31 October 2022
November 2022 30 November 2022 30 November 2022
December 2022 30 December 2022 30 December 2022

Public authorities

As a general rule, public authorities, including local authorities and regions, do not have extended deadlines and must declare A-tax and labour market contributions as usual.

For small and medium-sized businesses

Extended payment deadline as a result of coronavirus (small and medium-sized businesses)
The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses. This means that certain deadlines for payment of A-tax and labour market contributions have been extended for small and medium-sized businesses. The declaration deadlines will not been changed.

Read more at www.skat.dk/corona-aid

The coming payment deadlines for small and medium-sized businesses:
Settlement period Declaration deadline Payment deadline
April 2021 10 May 2021 27 September 2021 (extended from 10 May 2021)
May 2021 10 June 2021 31 January 2022 (extended from 10 June 2021)
June 2021 12 July 2021 12 July 2021
July 2021 10 August 2021 10 August 2021
August 2021 10 September 2021 10 September 2021
September 2021 11 October 2021 11 October 2021
October 2021 10 November 2021 10 November 2021
November 2021 10 December 2021 10 December 2021
December 2021 17 January 2022 17 January 2022
January 2022 10 February 2022 10 February 2022
February 2022 10 March 2022 10 March 2022
March 2022 11 April 2022 11 April 2022
April 2022 10 May 2022 10 May 2022
May 2022 10 June 2022 10 June 2022
June 2022 11 July 2022 11 July 2022
July 2022 10 August 2022 10 August 2022
August 2022 12 September 2022 12 September 2022
September 2022 10 October 2022 10 October 2022
October 2022 10 November 2022 10 November 2022
November 2022 12 December 2022 12 December 2022
December 2022 17 January 2023 17 January 2023

Check if you have new deadlines in late November

In November, we check to see if your business should change its registration due to higher og lower amounts of labour market contributions (AM-bidrag) or A-tax compared with the past year. If your business change its registration, you will be given both new reporting deadlines and payment deadlines.

Remember to enter the new deadlines in your payroll system. If your business reports via a payroll agency, you need to inform the agency of the new deadlines.

Read more about how you report pay

Read more about how to pay A-tax and labour market contributions

You have met the declaration deadline if you get a receipt for your declaration before midnight on the final due date for payment.

Your payment has been made on time if the amount is withdrawn from your business account on the final due date for payment at the latest.

If you are registered for payment via Nets LeverandørService (Supplier Service), you must approve the payment via TastSelv Erhverv (E-tax for businesses) before 16:00 p.m. on the last working day before the final due date for payment in order for the payment to be withdrawn from your bank account on the final due date for payment.

If you do not declare VAT, payroll tax, A-tax, labour market contributions etc. within the deadlines, we will make a temporary estimate for you. Every time we base your VAT on an estimate we charge you DKK 800.

Always remember to declare DKK 0 even if you have not had any activities during the period.

If you do not pay VAT, payroll tax, A-tax and labour market contributions within the deadlines, interest will automatically be calculated and added to your tax account. 

If you make a late declaration or payment, you may apply for exemption of paying fees or interest. Before you can apply for an exemption, you must declare and pay the VAT, payroll tax or A-tax and labour market contributions related to the estimate that we made for you. 

Apply for exemption of fees and interest (www.virk.dk - please note that this website is in Danish only).

Once we have processed your application, we will send you our decision to the digital mailbox your business uses.

Read more in Danish about the rules for exemption in section 4 of Executive Order no. 731 of 21 June 2013 (www.retsinformation.dk).