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 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.

Extended half-yearly VAT settlement deadlines as a result of coronavirus

The Danish Parliament (Folketinget) has passed an aid package for businesses affected by the corona virus. This means that certain half-yearly VAT settlement deadlines have been extended. See the deadlines below and read more at www.skat.dk/corona-aid 

Settlement period	Original VAT return and payment deadlines	New extended payment deadlines
1 July - 31 December 2019	2 March 2020	Deadline unchanged
1 January - 30 June 2020	1 September 2020	1 March 2021
1 July - 31 December 2020	1 March 2021	1 March 2021

You may file your VAT return at the original payment deadline

We encourage you to file your VAT return at the original payment deadline and only wait to make your payment. This is an advantage for your business if it is entitled to a VAT refund.

You can still make your payment by the original payment deadline, but you may also wait and file your VAT return and make your payment by the extended deadline. Please note that you should increase your refund limit (udbetalingsgrænse) in your tax account so that the amount you pay is not returned to you. You still have to file your VAT return for each period individually by no later than the extended deadline, even though the deadlines are the same.

Quarterly settlement deadlines 2019/2020

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.

Extended quarterly VAT settlement deadlines as a result of coronavirus

The Danish Parliament (Folketinget) has passed an aid package for businesses affected by the corona virus. This means the below quarterly VAT settlement deadlines have been extended. 

Settlement period	Original VAT return and payment deadlines	New extended payment deadlines
1 January - 31 March 2020	2 June 2020	1 September 2020
1 April - 30 June 2020	1 September 2020	1 September 2020

Read more at www.skat.dk/corona-aid 

You may file your VAT return at the original payment deadline

We encourage you to file your VAT return at the original payment deadline and only wait to make your payment. This is an advantage for your business if it is entitled to a VAT refund.

You can still make your payment by the original payment deadline, but you may also wait and file your VAT return and make your payment by the extended deadline. Please note that you should increase your refund limit (udbetalingsgrænse) in your tax account so that the amount you pay is not returned to you. You still have to file your VAT return for each period individually by no later than the extended deadline, even though the deadlines are the same.

Original quarterly VAT settelement deadlines 2019/2020

Settlement period	Original VAT return and payment deadlines
1 July - 20 September 2019	2 December 2019
1 October - 31 December 2019	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 2019/2020

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.

Extended monthly VAT settlement deadlines as a result of coronavirus

The Danish Parliament (Folketinget) has passed an aid package for businesses affected by the corona virus. This means the below monthly VAT settlement deadlines have been extended.

Settlement period	Original VAT return and payment deadlines	New extended payment deadlines
1 March - 31 March 2020	27 April 2020	25 May 2020
1 April - 30 April 2020	25 May 2020	25 June 2020
1 May - 31 May 2020	25 June 2020	27 July 2020

Read more at www.skat.dk/corona-aid 

I settle VAT monthly as a business with limitation of credit. Is the extension of the payment deadlines also applicable to me?
No. You must pay VAT at the same usual deadlines.

You may file your VAT return at the original payment deadline

We encourage you to file your VAT return at the original payment deadline and only wait to make your payment. This is an advantage for your business if it is entitled to a VAT refund.

You can still make your payment by the original payment deadline, but you may also wait and file your VAT return and make your payment by the extended deadline. Please note that you should increase your refund limit (udbetalingsgrænse) in your tax account so that the amount you pay is not returned to you.

Original monthly VAT settlement deadlines

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 - 29 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	27 July 2020
	July 2020	25 August 2020
	August 2020	25 September 2020
3rd quarter 2020	September 2020	26 October 2020
	October 2020	25 November 2020
	November 2020	28 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	26 April 2021

VAT one stop shop filing deadlines 2019/2020

If you are registered for VAT One Stop Shop, you must file your VAT return and pay no later than on 20^th 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 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 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.