Nobody should pay too much or too little tax. This is why we are strengthening our anti-fraud measures

We do our best to ensure that everybody pays the correct taxes, duties and VAT on time. So that we can jointly fund the expenses of our community.

The government and a majority of the Danish Parliament have decided to strengthen our compliance checks which is why we are hiring 1,000 tax inspectors over the next couple of years.

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The majority of taxpayers want to do the right thing

See how we work to ensure that everybody pays the correct taxes, duties and VAT. Spend a minute of your time to find out more about our anti-fraud measures.

This is how we perform compliance checks

Tax investigation procedure in four stages

Checking numbers and data is a regular part of our efforts. We check your tax matters regularly, when as an individual or a business you have declared your current tax matters, filed your VAT return or declared your duties.

Registration

We work to ensure that both individuals and businesses are registered correctly in our systems. If so, we have the right basis for charging the correct taxes, duties and VAT.

Reporting of information

To calculate the correct taxes, duties and VAT, we regularly receive relevant information. We identify mistakes and check whether businesses and individuals meet their obligations, for example.

Read more about the information that we receive

Payment

We keep an eye on everybody paying the correct taxes, duties and VAT and that it is done on time.

Follow-up compliance check

Based on data, we decide which of the individuals and businesses that present the largest risk of making mistakes will be exposed to a follow-up compliance check of their total taxes, duties and VAT affairs.

Read more about follow-up compliance checks

If we spot mistakes or suspect fraud

Everybody has a responsibility to familiarise themselves with the current tax rules and to observe these rules. If we find mistakes and if payments are missing, you will have to pay the outstanding taxes, duties or VAT as a minimum. We make an assessment of whether the individual or business has misunderstood or misinterpreted the rules, if the individual or business should have known better or intended to evade taxes, duties or VAT.

Action we take if we spot mistakes or suspect fraud

Examples of how we perform the checks

Digital tools help us uncover businesses that deliberately try to cheat

Self-employed individuals who deliberately try to commit tax and VAT fraud are uncovered by effective digital checks. Our anti-fraud measures directed against 101 business owners have produced tax and VAT bills of DKK 36 million.

Fighting organised VAT fraud

VAT carousel fraud is committed by businesses buying goods or services exempt of VAT from another EU country, while charging VAT on selling the goods or services without filing a VAT return to the Danish Tax Agency. We are making efforts to make it more difficult to commit this kind of fraud, and our VAT carousel fraud checks unveil fraud in 8 out of 10 compliance checks.

82% of our tobacco inspectors spot errors

In 2022, we carried out a record number of tobacco inspections specifically focusing on the sale of tobacco products with outdated tax stamps. We have issued bills of almost DKK 900 million since 2017.

Control of money transfers results in charges of DKK 2.7 billion

Compliance checks of money transfers in and out of Denmark have become more efficient in the past years. In our most recent campaign, we have uncovered errors or fraud in 8 of 10 checks. Our campaign is aimed at finding out if the money is taxed correctly which is also a key element in our counter-tax heaven efforts.

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