Payments to your tax account

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.

Quarterly settlement deadlines

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.

Monthly settlement deadlines

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. 

Deadlines for reporting EU sales exclusive of VAT  

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.  

VAT one stop shop filing deadlines 

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

Read more about how to file your VAT return and pay VAT.

Please see the extended deadlines due to the corona virus by clicking the link downunder. 

Get an overview of deadlines for declaring and paying VAT, A-tax (tax withheld at source), labour market contributions (am-bidrag) and EU sales exclusive of VAT.

Deadlines for large businesses 

If your business pays more than DKK 250,000 in labour market contributions (am-bidrag) and/or more than 1 million in A-tax (tax withheld at source) per year, your business is a large business. 

If in doubt, your business registration certificate, which is available in E-tax for businesses (TastSelv Erhverv), also shows whether your business is small or large. 

Deadlines for small and medium-sized businesses 

If your business pays less than DKK 250,000 in labour market contributions and less than 1 million in A-tax per year, your business is a small business. 

If in doubt, your business registration certificate, which is available in E-tax for businesses (TastSelv Erhverv), also shows whether your business is small or large.

Declaration and payment deadlines for small and medium-sized businesses  

Read more about paying A-tax and labour market contributions.

Generally, any entries you make will appear in your tax account the day after you have  made them.  

If, according to your declaration, you owe a certain amount to the Danish Tax Agency, this will appear as a negative amount indicated by a minus sign in your tax account. 

If, according to your declaration, you are entitled to a refund, i.e. an amount receivable, this will appear as a positive amount indicated by a plus sign in your tax account.  

If you make your declaration before the declaration and payment deadline, the amount will appear as a negative future entry in your tax account. The entry is transferred to ‘Aktuelle posteringer' (Current entries) on the final due date. 

If, according to your declaration, you are entitled to a refund, this will appear as a positive future entry in your tax account without a date. Once the entry has been approved, it is transferred to ‘Aktuelle posteringer' (Current entries) and the date will be identical with the date of approval.  

You will receive a reminder by e-mail from E-tax for businesses (TastSelv Erhverv) when it is time to make your declaration.

Please see our Danish-language legal guide for further legal information.

• Method 1: Organisations, foundations, associations, games and certain public enterprises

• Method 2: Financial businesses with financial principal activities 

• Method 3: Publication and import of newspapers

• Method 4: Businesses not covered by the other methods

If the business that is to settle payroll tax according to method 4 has employees, you must both declare on-account quarterly payroll tax and payroll tax for the full income year. If the business does not have any employees, you only need to declare payroll tax for the income year.  

In the annual declaration, you must declare payroll tax on the profit/loss of the business. If you have employees, you must, in addition to payroll tax on the profit/loss of the business, also declare payroll tax on the total payroll costs for the income year and deduct the payroll tax that you have declared quarterly on account.  

If the business has no employees, you only need to declare payroll tax once a year.  

If the business has employees, payroll tax must also be declared quarterly on account:

Annual declaration for businesses with and without employees:  

If the business has a staggered income year  

If you have a staggered income year, the deadline for submission of the annual declaration and payment of payroll tax will depend on the corporate form of the business and on when the business’ income year ends.

Read more about how to declare and pay payroll tax.

You have met the deadline if you get a receipt for your declaration before midnight on the final due date for payment.  

Your payment has been made on time if the amount is withdrawn from your business account on the final due date for payment at the latest.  

If you are registered for payment via Nets LeverandørService (Supplier Service), you must approve the payment via TastSelv Erhverv (E-tax for businesses) before 16:00 p.m. on the last working day before the final due date for payment in order for the payment to be withdrawn from your bank account on the final due date for payment. 

If you do not declare VAT, payroll tax, A-tax, labour market contributions etc. within the deadlines, we will make a temporary estimate for you. Every time we base your VAT on an estimate, we charge you DKK 800.  

Always remember to declare DKK 0 even if you have not had any activities during the period.  

If you do not pay VAT, payroll tax, A-tax and labour market contributions within the deadlines, interest will automatically be calculated and added to your tax account. 

You may apply for exemption of fees or interest

If you make a late declaration or payment, you may apply for exemption of paying fees or interest. Before you can apply for an exemption, you must declare and pay the VAT, payroll tax or A-tax and labour market contributions related to the estimate that we made for you.   

Apply for exemption of fees and interest  (www.virk.dk - please note that this website is in Danish only). 

Once we have processed your application, we will send you our decision to the digital mailbox your business uses. 

Read more in Danish about the rules for exemption in section 4 of Executive Order no. 731 of 21 June 2013 (www.retsinformation.dk).