VAT returns in Denmark 2026
VAT returns in Denmark begin where registration ends. If a company has a valid Danish VAT number, it must process each period: monthly, quarterly, or half-yearly.
This guide covers momsangivelse, TastSelv Erhverv, zero-value returns, 2026 deadlines, Box A/B/C, EU sales exclusive of VAT, payments, and corrections. If you're just figuring out your VAT registration requirement, go to the guide on VAT registration in Denmark.
The most important points of VAT settlement in Denmark
The Danish VAT return is a post-registration process, not a one-time form. The declaration and payment deadlines usually fall on the same day.
Billing periods
Declarations are filed monthly, quarterly, or semi-annually. New companies often start with a quarterly cycle.
Zero declaration
An active VAT number means reporting even if there were no sales or purchases in the period.
VAT payment
When paying from abroad, you must provide the 8-digit CVR/SE number in the message to the recipient.
International fields
Purchases from the EU, sales to the EU, exports and services without VAT must be entered in the appropriate fields of the declaration.
EU sales
EU sales exclusive of VAT may require a separate EU sales exclusive of VAT report in TastSelv Erhverv.
Late fee
Failure to declare on time may result in an assessment and fee of DKK 1,400 per period plus interest.
The VAT declaration in Denmark is the result of the whole process
Momsangivelse isn't just a list of invoices. It's the result of correctly recognizing sales, purchases, imports, reverse charges, adjustments, and EU transactions.
Collect data
Sales and purchase invoices, import documents, corrections and transport confirmations.
Set a period
Documents should be submitted to the correct period, generally by invoice date.
Recognize transactions
Separate local VAT, reverse charge, import, ICT, export and VAT-free services.
Fill in the fields
Check output VAT, input VAT and Box A, Box B and Box C.
Send and pay
Submit a declaration to TastSelv Erhverv and pay VAT on time if indicated in the declaration.
Who has to submit VAT returns in Denmark?
Every company with an active VAT registration in Denmark submits returns for the appropriate period. This also applies to foreign and non-resident companies.
An active VAT number means an obligation
If the project in Denmark has ended but the VAT number has not been finalized, the reporting obligation remains. The absence of transactions does not close the period.
The DKK 0 declaration is also a declaration
The Skattestyrelsen regulations state that a VAT return must also be filed for periods without transactions. This is known as a zero declaration, or nulindberetning.
If you don't have a number yet, start by registering
This article describes settlements after registration. The requirement to obtain a VAT number is covered in a separate guide.
How often are VAT returns filed in Denmark?
Denmark uses three basic settlement cycles. The frequency depends on factors such as turnover, company status, and administrative decisions.
Half-yearly
For companies with VAT turnover below DKK 5 million per year, if they report and pay on time.
Quarterly
For new companies, companies choosing quarterly settlement or with a turnover of DKK 5-50 million.
Monthly
For companies with a turnover above DKK 50 million or those that have chosen a monthly cycle.
VAT declaration and payment deadlines in Denmark in 2026
According to Skattestyrelsen the deadline for submitting the declaration and the deadline for paying VAT fall on the same day.
| VAT period | Declaration and payment deadline |
|---|---|
| 1st half of 2026 | September 1, 2026 |
| 2nd half of 2026 | March 1, 2027 |
| VAT period | Declaration and payment deadline |
|---|---|
| Q1 2026 | June 1, 2026 |
| Q2 2026 | September 1, 2026 |
| 3rd quarter of 2026 | December 1, 2026 |
| 4th quarter of 2026 | March 1, 2027 |
| Month 2026 | Declaration and payment deadline | Attention |
|---|---|---|
| January | February 25, 2026 | Menstrual cycle |
| February | March 25, 2026 | Menstrual cycle |
| March | April 27, 2026 | Deadline moved from the 25th day |
| April | May 26, 2026 | Deadline moved from the 25th day |
| May | June 25, 2026 | Menstrual cycle |
| June | August 17, 2026 | Longer holiday period |
| July | August 25, 2026 | Menstrual cycle |
| August | September 25, 2026 | Menstrual cycle |
| September | October 26, 2026 | Deadline moved from the 25th day |
| October | November 25, 2026 | Menstrual cycle |
| November | December 28, 2026 | Deadline moved from the 25th day |
| December | January 25, 2027 | Settlement after one year |
Zero Declaration and TastSelv Erhverv
VAT returns are filed electronically in E-tax for businesses, or TastSelv Erhverv. No transactions mean a DKK 0 declaration, not a lack of activity.
VAT zero declaration in Denmark
Skattestyrelsen explains that a VAT return must also be filed for periods without purchases or sales. In the system, the appropriate period is selected and nulindberetning is filed.
This is important for projects that have already been completed, but the VAT number is still active.
Where do I submit my declaration?
VAT returns are submitted to TastSelv Erhverv. Approved accounting software can be used, but the company or accountant must still approve the final return.
What is reported in the Danish VAT return?
The declaration shows output VAT, input VAT and international transactions, which must be assigned to the appropriate fields.
Local sales
Sales taxed in Denmark are included in the VAT payable and influence the result of the declaration.
Purchases and deductions
Input VAT can only be deducted if the purchase is used for activities that entitle the deduction.
International transactions
Imports, purchases from the EU, reverse charge services, exports and EU sales require separate allocation.
Box A, Box B and Box C in the Danish VAT return
When trading internationally, a transaction without Danish VAT must still be entered in the appropriate declaration field.
| Field | What does it include? | Risk of error |
|---|---|---|
| Box A – goods | Value of goods purchased from other EU countries, excluding VAT. | Confusion with import from outside the EU or another purchasing field. |
| Box A – services | The value of services purchased from other EU countries, usually reverse charge. | No recognition of reverse charge on the Danish declaration side. |
| Box B – goods | Sales of goods without VAT to taxpayers from other EU countries. | Inconsistency with EU sales exclusive of VAT. |
| Box B – services | Certain services sold VAT-free to EU taxpayers. | Not all VAT-free services go to Box B. |
| Box C | Other goods and services sold VAT-free in Denmark, the EU or outside the EU. | Exports and selected services can go here instead of Box B. |
EU sales exclusive of VAT – additional reporting of EU sales
If a Danish-registered company sells goods or services VAT-free to taxpayers in other EU countries, reporting may occur in two places.
VAT declaration
The sale is entered into the appropriate field of the VAT return within the normal timeframe for the company.
EU-salg uden moms
The same value may require a separate report in E-tax for businesses.
No zero report
The EU sales report is submitted for periods with sales. A standard VAT return also requires zero reporting.
How to pay VAT in Denmark after submitting your declaration?
After submitting the declaration, the company receives digital confirmation. This confirms whether VAT is payable or a refund has been issued.
Foreign account
Skattestyrelsen allows payments from non-Danish accounts. The 8-digit CVR/SE number must be included in the message to the recipient.
Not too early
The administration recommends payment on time and generally no earlier than 5 business days before the deadline.
Return from declaration
If the declaration shows a refund, the amount is handled by the company's tax account, in accordance with the rules of Skattestyrelsen.
The CVR/SE number in the transfer is not a detail
An error in the payment ID can make it difficult to assign a transfer to a tax account. For foreign companies, this is one of the simple but costly operational errors.
Failure to submit declarations and VAT corrections on time in Denmark
Delays are a problem even if the company didn't have a transaction. However, the correction should apply to the correct period, not to a random subsequent settlement.
Fee 1,400 per period
In the absence of a declaration, Skattestyrelsen may generate an assessment and charge DKK 1,400 plus interest.
Provisional VAT assessment
The estimate must be replaced with a valid declaration in TastSelv Erhverv. Payment alone does not resolve the missing report.
Correction after 3 years
Changes after three years are limited and require justification. It's best to correct errors quickly.
What to check before submitting your VAT return in Denmark?
Before sending your declaration, it is worth going through the points that most often cause corrections or delays.
- VAT period: monthly, quarterly or half-yearly.
- Active VAT number and possible DKK 0 declaration.
- Local sales with Danish VAT as output VAT.
- Purchases and the right to deduct input VAT.
- Import, customs documents and relevant declaration fields.
- Purchases of services and goods from the EU and reverse charge.
- Box A, Box B and Box C for international transactions.
- EU sales exclusive of VAT, if there were sales to EU taxpayers.
- Payment with correct CVR/SE number.
- Archive: confirmation, invoices, transport, import and corrections.
The most common errors when filing VAT returns in Denmark
The most expensive errors are usually operational: lack of access, wrong period, missing zero or wrong field for transactions without VAT.
No zero declaration
An active VAT number requires reporting even without transactions.
Ending the project without deregistration
The project is ending, but declaration obligations continue if the VAT number is active.
No access to TastSelv
A technical problem logging in does not stop the statutory deadline.
Incorrect Box A, B or C
Transactions without VAT do not automatically go into one field.
EU sales omitted
EU sales without VAT may require a report in addition to the declaration itself.
Payment without CVR/SE number
A transfer from abroad must be clearly attributable to the taxpayer.
VAT returns in Denmark must be treated as an ongoing process
As long as your Danish VAT registration is active, each VAT period must be completed. If there are transactions, they must be properly reported. If there are none, a zero return must be filed.
Deadlines are hard
The declaration and payment have a common deadline, depending on the company's cycle.
International fields require control
Box A/B/C and EU sales must be consistent with invoices and documents.
Being late costs money
Failure to declare may result in an assessment, a fee of DKK 1,400 per period and interest.
Not sure how to set up VAT returns in Denmark?
We'll prepare a calendar of deadlines, a transaction map, declaration fields, and payment processes. We'll also check whether a zero-declaration, correction, or EU sales report is required.
VAT returns in Denmark 2026 – questions and answers
Briefly about the most important questions after obtaining a Danish VAT number.
VAT returns in Denmark are filed monthly, quarterly, or semi-annually. The frequency depends on factors such as turnover and the company's status. New companies often settle VAT quarterly.
Yes. A company with an active VAT registration must submit a declaration even if there have been no sales or purchases in a given period.
VAT declarations are submitted electronically at TastSelv Erhverv, i.e. E-tax for businesses.
Momsangivelse is the Danish VAT declaration.
Nulindberetning is a zero VAT declaration submitted for a period without transactions.
The first quarter of 2026 is settled by June 1, 2026, the second quarter by September 1, 2026, the third quarter by December 1, 2026, and the fourth quarter by March 1, 2027.
Box A covers, among others, purchases of goods and services from the EU, Box B covers sales of goods and certain services to EU taxpayers, and Box C covers other VAT-free transactions, e.g. exports and selected services.
No. A standard VAT return must be submitted with a zero value, but an EU sales exclusive VAT report must be submitted only for the periods in which such sales occurred.
Failure to return by the deadline may result in a provisional VAT assessment and a DKK 1,400 fee for the period. Interest is added to this amount.
Yes, payments from a foreign account are possible. The 8-digit CVR/SE number must be provided in the message to the recipient.
This text is for informational purposes only and does not replace an individual tax analysis. When filing VAT returns in Denmark, you should check the validity of your VAT number, the settlement period, data in the Tax Selv Erhverv, international transactions, Box A/B/C, EU sales exclusive of VAT, payments, corrections, and current reporting obligations.
