Don't forget to report and pay VAT when you close your business

You need to calculate your VAT and file your VAT return until the day you stop having business activities subject to VAT. This also applies if you have not had any activities and you have to file a zero VAT return (nulindberetning), meaning that you file a VAT return of DKK 0.

If you settle your VAT quarterly and you have deregistered your business for VAT on 10 April, for example, your last VAT settlement period will be 1 April - 10 April of the second quarter.

If you settle your VAT every six months, your last VAT settlement period will be 1 January - 10 April of the first 6 months if you deregistered your business on 10 April. 

Remember to file your VAT return on time to avoid fees

If you don't file your VAT return, we estimate your VAT (foreløbig fastsættelse). This results in a fee of DKK 800 that we will charge you.

Read more in Danish about estimates (foreløbige fastsættelser).

What you have to include when you file your last VAT return varies greatly from business to business depending on the future of your business. Special rules apply if you are selling your business entirely or only partly.

If you close your business entirely and sell goods and assets or remove them for private purposes, then other rules apply.

For personally owned businesses

If you have a personally owned business and you find that you no longer have access to E-tax for businesses, you have to log on using your personal MitID. As your business CVR no. was cancelled, you have to select ‘Fortsæt som privatperson’ (Continue as an individual) and not ‘Fortsæt som virksomhed’ (Continue as a business)  
If you still have problems logging on, please call us on (+45) 72 22 38 04 00. 

For companies

If you own a company and you find that you can no longer access E-tax for businesses using your MitID, please call us on (+45) 72 38 04 00. 

For partnerships (I/S)

If you have co-owned an I/S, you cannot log on to E-tax for businesses using your private MitID. In stead, you have to order an E-tax password. We will send the E-tax password to the registered business address so please make sure that this address is still correct.

If you want to change the address, you write to us and request a change of address before you order a E-tax password.

1.  You can write to us by logging on to E-tax for individuals
2. Select Contact
3. Select Write to us
4. Select Start af virksomhed (Starting a business) and then Registrering af virksomhed (Registering a business).

You have to keep your business accounts and vouchers for 5 years. This also applies if you have closed your business.

If you have bought real property or renovated premises in relation to your business, you should keep your accounting records for 10 years after you have bought the property or made the renovation.