Deadlines: Filing VAT returns and paying VAT

You have to report VAT every 6 months if

• the VAT taxable revenue of your business is less than DKK 5 million a year and
• you have done your reporting and paid on time

You have to report and pay VAT each quarter if your response to the below statements is yes:

• Your business is newly registered
• You have requested quarterly settlement
• We have established that your business VAT taxable revenue is DKK 5-50 million a year.

You have to report and pay VAT each month if your response to the below statements is yes:

• We have established that your business VAT taxable revenue is more than DKK 50 million a year
• You have requested monthly VAT settlement

If you have EU sales exempt of VAT, you have to report the sales each month in E-tax for businesses (TastSelv Erhverv) under Moms (VAT). There, you can request to report quarterly and not monthly.

Reporting only for periods with sales

Please note that you only have to do your reporting, if you have had EU sales exempt of VAT in the period. You're not required to make a 'zero declaration' (reporting that you had no sales) which is the general VAT routine.

The deadline for all 3 schemes of VAT One Stop Shop is the last day of the month or after the expiration of a period, nomatter if the settlement period is a quarter or a month.

Please note that the payment deadline will always be the last da of the month, nomatter if that's a workday or a holiday.

Read more about the rules on VAT on sales to private individuals in the EU and VAT One Stop Shop.