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.

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. Read more about how we work with tax investigation in 4 stages: 

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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.

Read more about registration

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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

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Payment

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

Read more about payment

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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

The Danish Tax Agency collects close to DKK 270 million after VAT compliance checks

In the past three years, the Danish Tax Agency has primarily focused on businesses that do not declare VAT or do not declare VAT correctly. These efforts have resulted in some DKK 270 million being collected.

Read more about VAT compliance checks (in Danish)

Examples of how we perform the checks

Black economy in the sweet shop

Since 2015, we have performed a little more than 3,800 compliance checks related to chocolates and other sweets and we have come across a number of offences involving illegal trade. This has resulted in tax collection of almost DKK 320 million. The purpose of our anti-fraud measures is to unveil the black economy and collect missing tax payments.

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.

We are strengthening our tax compliance checks these years

The effectiveness of compliance checks on the sale of tobacco has increased significantly

Our measures against illegal tobacco have become more focused and effective. Since 2015, our success rate has almost doubled and resulted in collection of duties of DKK 162 million.

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.

From now on and until 2024, we are recruiting 1,000 additional tax inspectors

Apply for a job with us (link in Danish)

Black economy in the sweet shop

Since 2015, we have performed a little more than 3,800 compliance checks related to chocolates and other sweets and we have come across a number of offences involving illegal trade. This has resulted in tax collection of almost DKK 320 million. The purpose of our anti-fraud measures is to unveil the black economy and collect missing tax payments.

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.

We are strengthening our tax compliance checks these years

The effectiveness of compliance checks on the sale of tobacco has increased significantly

Our measures against illegal tobacco have become more focused and effective. Since 2015, our success rate has almost doubled and resulted in collection of duties of DKK 162 million.

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.

From now on and until 2024, we are recruiting 1,000 additional tax inspectors

Apply for a job with us (link in Danish)

More information on our work with compliance checks

Read more in Danish about compliance checks of taxes, duties and VAT