Get started with filing your VAT return

You need to 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.

File your VAT return

You need to register for VAT at www.indberet.virk.dk before you file your first VAT return. You can read more about registering for VAT below on this page.

It is an advantage to look into how you prepare your VAT accounts before you set out to file your VAT return.

We have prepared a step-by-step guide to filing a VAT return which you will find below. Please note that there is also a video giving you more information on how to file your VAT return and pay your VAT.

Please make sure that you have the correct access to E-tax for businesses (Danish link) in order to file your VAT return.

 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.

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

Half-yearly settlement deadlines 2019/2020

You need to 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 need to file your VAT return quarterly for at least 18 months. Subsequently, the Danish Tax Agency (Skattestyrelsen) assesses the revenue of your business and possibly changes the settlement period, requiring you to file a VAT return every six months.

Settlement period

VAT return must be filed and payment made no later than

1 July - 31 December 2019

2 March 2020

1 January - 30 June 2020

1 September 2020

1 July - 31 December 2020

1 March 2021

Quarterly settlement deadlines 2019/2020

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

Settlement period

VAT return must be filed and payment made no later than

1 July - 30 September 2019

2 December 2019

1 October - 31 December 2020

2 March 2020

1 January - 31 March 2020

2 June 2020

1 April - 30 June 2020

1 September 2020

1 July - 30 September 2020

1 December 2020

1 October - 31 December 2020

1 March 2021

Monthly settlement deadlines 2018/2019

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

Settlement period

VAT return must be filed and payment made no later than

1 September - 30 September 2019 25 October 2019
1 October - 31 October 2019 25 November 2019

1 November - 30 November 2019

27 December 2019

1 December - 31 December 2019

27 January 2020

1 January - 31 January 2020

25 February 2020

1 February - 28 February 2020

25 March 2020

1 March - 31 March 2020

27 April 2020

1 April - 30 April 2020

25 May 2020

1 May - 31 May 2020

25 June 2020

1 June - 30 June 2020

17 August 2020

1 July - 31 July 2020

25 August 2020

1 August - 31 August 2020

25 September 2020

1 September - 30 September 2020

26 October 2020

1 October - 31 October 2020

25 November 2020

1 November - 30 November 2020

28 December 2020

1 December - 31 December 2020

25 January 2021

Deadlines for reporting EU sales exclusive of VAT 2019/2020

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.

Settlement period

Quarterly

Monthly

Must be reported and paid no later than

3rd quarter 2019 September 2019 25 October 2019

October 2019

25 November 2019

November 2019

27 December 2019

4th quarter 2019

December 2019

27 January 2020

January 2020

25 February 2020

February 2020

25 March 2020

1st quarter 2020

March 2020

25 April 2020

April 2020

25 May 2020

May 2020

25 June 2020

2nd quarter 2020

June 2020

25 July 2020

July 2020

25 August 2020

August 2020

25 September 2020

3rd quarter 2020

September 2020

25 October 2020

October 2020

25 November 2020

November 2020

25 December 2020

4th quarter 2020

December 2020

25 January 2021

January 2021

25 February 2021

February 2021

25 March 2021

1st quarter 2021

March 2021

25 April 2021

VAT one stop shop filing deadlines 2019/2020

If you are registered for VAT One Stop Shop, you need to file your VAT return and pay no later than on 20th of the month after the end of a quarter.

See all deadlines at Mini One Stop Shop -submitting VAT returns and VAT deadlines

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.

Foreign 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 need to 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 need to 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 need to 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 need to 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 threshold for VAT settlement

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.

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