You register your business for VAT at www.indberet.virk.dk. Please log on to E-tax for businesses (TastSelv Erhverv) to file your VAT return. Below you can find information on VAT filing deadlines and how you pay your VAT.

COVID-19: Repayment of VAT loans

If you have been granted a VAT loan in connection with COVID-19, you have to remember to repay the loan on time. You also need to remember that if you fail to file your VAT return on time and we estimate your tax, you will have to repay your VAT loan immediately.

See VAT loan repayment deadlines and conditions.

File your VAT return

Register your business for VAT at indberet.virk.dk

Before filing your first VAT return, you should make sure that you are registered for VAT at www.indberet.virk.dk. You can read more about VAT registration below on this page.

If you want to be prepared for filing your first VAT return, please read up on how you make your VAT accounts.

When you are ready, you can use our guide to filing your VAT return which you will also find below. It includes a video showing you how to file your return and pay your VAT.

Please make sure that you have the correct access at E-tax for businesses (TastSelv Erhverv).

 You can file your VAT return in E-tax for businesses (TastSelv Erhverv). Below is a video explaining how to file your VAT return in E-tax for businesses.

This is how you file your VAT return

You need to make sure that you have the correct access to E-tax for businesses (TastSelv Erhverv) in order to be able to file you VAT return.

Select Moms (VAT).

Select Indberet moms (File VAT return).

Do you have any VAT you need to declare?

Find relevant period and select Indberet (File VAT return).

Complete all relevant fields - entry is required in fields marked with a red *.

Click the yellow question marks for assistance.

Go to the bottom of the page and click Godkend (Accept).

Next, you will see a receipt stating how much you need to pay or how much you will be refunded. In the receipt you find the payment id required when making a payment by onlinebanking. You can also click 'Betal' (Pay) at the bottom of the receipt and then pay by MobilePay or Dankort. If you want to pay by Nets direct debit service, you have that option at the bottom of the receipt by clicking 'Fortsæt' (Continue). Please note that this option requires that you have signed up for Nets direct debit service.

Make your payment before the deadline and no earlier than five working days before the deadline

We recommend that you make your payment before the deadline and no earlier than five working days before the deadline. All your business incoming and outgoing payments are registered in your tax account. If you make your payment earlier than five days before the payment deadline, it will appear as if you are entitled to a refund. This may mean that we will refund you the amount if your business owes no money to us or other public authorities.

You can make your payment by

Online banking
Visa/Dankort or Dankort
MobilePay
Nets supplier service (Nets Leverandørservice)

Please find further information on Payment to your tax account.

Find the relevant period and select Nul indberet (Zero declaration).

All relevant fields are automatically completed with a 0.

Go to the bottom of the page and click Godkend (Accept).

Thank you for taking your time. Remember to log off E-tax.

Please contact us if you have any other questions about VAT.

You can also find receipts for already filed VAT returns in E-tax for businesses under 'Moms' (VAT).

Please also see the below video on how you file and pay your VAT (2:51 minutes).

Step-by-step guide to filing your VAT return and paying VAT

Step-by-step guide to correcting your VAT return or payment

File your VAT return on time and save DKK 800

You have to file your VAT return, even if your business has had no sales or purchases in the period. If this is the case, you have to file a zero VAT return (nulindberetning).

If you do not file your VAT return for a period, the we calculate your VAT based on an estimate. And if we do so, you will subsequently have to log on to E-tax for businesses (TastSelv Erhverv) to replace the estimated VAT with the correct amount of VAT. It is your responsibility that the amount is correct.

If we calculate your VAT based on an estimate, we will charge you a fee of DKK 800 and interest for the period in which you have failed to file your VAT return on time. Your business will have to pay the fee of DKK 80, possible interest and the correct VAT amount.

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 2021/2022
Settlement period VAT return and payment deadline
1 July - 31 December 2021 1 March 2022
1 January - 30 June 2022 1 September 2022
1 July - 31 December 2022 1 March 2023

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 2021/2022
Settlement period VAT return and payment deadline
1 July - 30 September 2021 1 December 2021 
1 October - 31 December 2021 1 March 2022
1 January - 31 March 2022 1 June 2022
1 April - 30 June 2022 1 September 2022
1 July - 30 September 2022 1 December 2022
1 October -  31 December 2022 1 March 2023

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 2021/2022
Settlement period VAT return and payment deadline
1 September - 30 September 2021 25 October 2021
1 October - 31 October 2021 25 November 2021
1 November - 30 November 2021 27 December 2021
1 December - 31 December 2021 25 January 2022
1 January - 31 January 2022 25 February 2022
1 February - 29 February 2022 25 March 2022
1 March - 31 March 2022 25 April 2022
1 April - 30 April 2022 25 May 2022
1 May - 31 May 2022 27 June 2022
1 June - 31 June 2022 15 August 2022
1 July - 31 July 2022 25 August 2022
1 August - 31 August 2022 26 September 2022
1 September - 30 September 2022 26 October 2022
1 October - 31 October 2022 25 November 2022
1 November - 30 November 2022 27 December 2022
1 December - 31 December 2022 25 January 2023

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 2021/2022

Settlement period Must be filed no later than
August 2021 27 September 2021
September 2021 25 October 2021
October 2021 25 November 2021
November 2021 27 December 2021
December 2021 25 January 2022
January 2022 25 February 2022
February 2022 25 March 2022
March 2022 25 April 2022
April 2022 25 May 2022
May 2022 27 June 2022
June 2022 25 July 2022
July 2022 25 August 2022
August 2022 26 September 2022
September 2022 25 October 2022
October 2022 25 November 2022
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
Deadline for reporting quarterly EU sales exclusive of VAT for 2021/2022
Settlement period Filing deadline
3rd quarter 2021 25 October 2021
4th quarter 2021 25 January 2022
1st quarter 2022 25 April 2022
2nd quarter 2022 25 July 2022
3rd quarter 2022 25 October 2022
4th quarter 2022 25 January 2023
1st quarter 2022 25 April 2022

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

Last VAT Mini One Stop Shop VAT settlement deadline has expired

If you were registered for VAT Mini One Stop Shop, you should file your VAT return and make your payment no later than on 20th of the month after the end of a quarter. As a result, these deadlines no longer exist. The last one was for 2nd quarter 2021 on 20 July 2021.

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 2021
Settlement period Filing and payment deadline
3rd quarter 2021 31 October 2021
4th quarter 2021 31 January 2022
1st quarter 2022

30 April 2022

Filing deadlines for the import scheme (VAT One Stop Shop) for 2021
Settlement period Filing and payment deadline
1 July - 31 July 2021 31 August 2021
1 August - 31 August 2021 30 September 2021
1 September - 30 September 2021 31 October 2021
1 October - 31 October 2021 30 November 2021
1 November - 31 November 2021 31 December 2021
1 December - 31 December 2021 31 January 2022
1 January - 31 January 2022 28 February 2022

Nets (PBS)

If you want to pay your VAT bills via Nets (PBS), you can set up a direct debit in E-tax for businesses (TastSelv Erhverv).

Sign up for Nets direct debit service (PBS)

Online banking

If you pay your VAT via online banking, you need to use the payment ID shown on the receipt for your VAT declaration. You can also find the payment ID under ‘Stamoplysninger' (Master data) in your tax account in E-tax for businesses (TastSelv Erhverv).

Payment to your tax account

Visa/Dankort and MobilePay

On the receipt page you can choose to pay with your Visa/Dankort or via MobilePay. You have this choice no matter if you file your VAT return on your computer or mobile phone.

Non-Danish bank account

Remember to state your SE number (VAT registration number), for example in the comments field.

Payment to the Danish Tax Agency (Skattestyrelsen) from a foreign bank account

IBAN: DK87 0216 4069 1633 94
BIC/Swift code: DABADKKK
Account: 02164069163394
Account holder: the Danish Tax Agency

Timely payment

Your payment is timely if:

  • You pay via online banking and the payment is withdrawn from your account no later than the final due date, and if payment is made according to the bank's terms and conditions for transfers. Please note that banks may have different deadlines for when a transfer is handled on the same day.
  • You pay by means of giro transfer forms no later than the final due date.
  • You pay by means of Nets Leverandørservice (Supplier Service) and have approved the payment transfer via E-tax for businesses no later than 4 p.m. on the banking day before the final due date.
  • You pay by requesting your bank to make a transfer from your account to the account of the Danish Tax Agency (Skattestyrelsen) no later than the day before the final due date.

Additionally, we recommend that you make your payment within the deadline and no sooner than five days before the final due date. Please see Payments to your tax account for further information.

Generally, if you are a self-employed business owner, you must register your business for VAT. You register for VAT at www.indberet.virk.dk. Once you have registered, you will be given a CVR no. (business registration no.)/SE no. (VAT no.) and a registration certificate.

Revenue of less than DKK 50,000

If you are self-employed and your business's sales subject to VAT are less than DKK 50,000 over a 12-month period, it is up to you if you want to register for VAT.

If you register for VAT, you need to charge, declare and pay VAT even if your sales subject to VAT are less then DKK 50,000.

Revenue of more than DKK 50,000

You must register for VAT if your business's sales subject to VAT exceeds DKK 50,000 over a 12-month period.

If you know that your sales will exceed DKK 50,000, you must register no later than 8 days before you start your business.

Register your business at www.indberet.virk.dk (link in Danish)

See your registration certificate (link in Danish)

Services exempt from VAT

If you sell certain services, you are exempt from VAT. As a general rule, you pay payroll tax instead of VAT. Services that are exempt from VAT include certain types of healthcare treatment services or teaching services.

You can have both sales that are subject to VAT and sales that are exempt from VAT, for example if you sell goods such as lotions and provide VAT-exempt healthcare treatment services.

You only have to pay VAT on the sales subject to VAT.

Services exempt from VAT

Special registration

Be aware that in some cases your business needs a special registration in addition to the ordinary VAT registration. This applies, for example, when:

  • Your business imports goods from countries outside the EU. In that case, you must register as an importer at virk.dk.
  • Your business rents out commercial property and charges VAT on the rent. In that case you must complete form no. 31.001. Please note that the form is only available in Danish.

Form 31.001: Frivillig registrering på udlejning af fast ejendom (Optional registration of renting out property) (form in Danish)

Change your VAT settlement period

At www.indberet.virk.dk you can apply for a shorter VAT settlement period, for example quarterly settlement periods instead of half-yearly settlement periods. It is not possible to apply for a longer settlement period than what you already have.

Revenue treshold for VAT settlements
Size of business Annual revenue (DKK) Settlement period
Small businesses 0-5 million Half-yearly
Medium-sized businesses 5-50 million Quarterly
Large businesses More than 50 million Monthly

The Tax Agency can change your VAT settlement period

Each November, the Danish Tax Agency (Skattestyrelsen) assesses whether your VAT settlement period is appropriate based on your VAT declarations for the most recent period from 1 July the year before until 30 June.

We can only grant you longer settlement periods if you have declared and paid VAT throughout the 12-month period.

If we change your settlement period, you will be advised of the change in your digital mailbox. The change will take effect on 1 January the following year.

If your business has purchased electronic equipment (PC, mobile phone, etc.) from a wholesaler in the period of 1 July last year until 30 June this year and you have calculated your output VAT according to the rules on reverse charge, such purchases are included in the calculation of your revenue. And this revenue is the basis for changing the settlement period. However, such purchase may not be included in the revenue.

We do not know the amount of such purchase and therefore we ask you to contact us if your settlement period has been changed to a shorter settlement period due to the amount of output VAT including reverse charge. Please contact us by email via E-tax for businesses (TastSelv Erhverv) under the tab ‘Kontakt' (Contact).

Check to see if the Danish businesses you deal with are registered for VAT.

If you are selling goods or services exempt of VAT to businesses in other EU countries, you must be able to document that the buyer is a business.

Search VAT numbers in Denmark (link in Danish)

Search VAT numbers in Denmark (Website of the European Commission)

Special VAT regulation applies if your business provides telephone services, electronic services or radio or TV broadcast services. This is called VAT One Stop Shop.

You need to settle VAT in the country where your customers live or stay in general. You need to be able to document this, even if you expect your customers to be Danish.

For further information in Danish, see VAT mini One Stop Shop.

Language

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