A Danish VAT registration creates a recurring filing obligation. Confirm the period assigned in TastSelv Erhverv, prepare the return from reconciled accounts, approve it before the deadline and check the payment on the Skattekonto. If an earlier return is wrong, correct the affected period.
For international finance teams, the practical challenge is the handover between local invoices, headquarters bookkeeping, Danish reporting fields and payment approval. This guide focuses on the process after registration. If you are still assessing whether to register, start with our Danish VAT registration guide.
1. Confirm your filing frequency
Check the assigned period for the specific CVR or SE number in TastSelv Erhverv. Do not choose a deadline from turnover alone.
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| Frequency | Normal framework | What to check |
|---|---|---|
| Half-yearly | Annual VAT-taxable revenue below DKK 5 million, with timely reporting and payment | Confirm that six-month filing has actually been assigned. |
| Quarterly | Newly registered businesses, approved requests or annual VAT-taxable revenue of DKK 5–50 million | Check the first open period and its due date. |
| Monthly | Annual VAT-taxable revenue above DKK 50 million or an approved request | Allow enough time for a monthly close. |
New businesses normally report quarterly for at least 18 months. The Tax Agency then reviews turnover and may change the frequency. Small initial Danish revenue does not automatically mean half-yearly reporting. See the official reporting-frequency guidance.
Assign a preparer, approver and payment owner for each registration. Record who monitors Digital Post and who acts if the usual approver is unavailable. Where access is still missing, our MitID and business-access guide explains the separate organisational roles.
2. Use the correct deadline calendar
Filing and payment share the ordinary Danish VAT deadline. These upcoming dates apply to the periods shown; always check the active period in TastSelv and the Tax Agency’s current VAT calendar.
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| Frequency | VAT period | Filing and payment deadline |
|---|---|---|
| Monthly | September 2026 | 26 October 2026 |
| Monthly | October 2026 | 25 November 2026 |
| Monthly | November 2026 | 28 December 2026 |
| Monthly | December 2026 | 25 January 2027 |
| Quarterly | Q3 2026 | 1 December 2026 |
| Quarterly | Q4 2026 | 1 March 2027 |
| Half-yearly | Second half of 2026 | 1 March 2027 |
For earlier 2026 periods, Q1 was due on 1 June; Q2 and the first half-year were due on 1 September. If a filing is missing, address it now rather than waiting for the next cycle.
EU sales and OSS have separate deadlines
An ordinary return does not replace EU sales reporting or One Stop Shop obligations. EU sales without VAT are normally reported monthly, with quarterly reporting subject to approval. No EU sales listing is required for a period without reportable sales. For September or Q3 2026, the published EU sales deadline is 25 October 2026—different from the ordinary VAT dates above.
For OSS Union and non-Union schemes, Q3 is due 31 October 2026, and Q4 31 January 2027. The official OSS payment deadline remains the last calendar day even when it falls on a weekend or public holiday. Keep separate calendar entries for each applicable obligation.
3. Prepare and reconcile the VAT accounts
The return should be traceable to the sales and purchase ledgers, source documents and VAT control accounts. A figure exported from headquarters’ ERP is a starting point for review, not the whole close.
The Tax Agency’s bookkeeping guidance says to include documents dated in the VAT period, including unpaid invoices. Review advance payments and exceptional transactions separately; the payment date does not normally determine the reporting period.
For each close:
- Reconcile sales and output VAT to the ledger. Explain unusual rates, manual journals and transactions outside Danish VAT scope.
- Reconcile purchases and deductible input VAT. Retain valid invoices and document any restricted or partial deduction.
- Review foreign purchases, EU trade and imports. Confirm the appropriate VAT amounts and reporting boxes from the transaction facts.
- Check credit notes, advances and late-arriving documents. Separate a historical error from a genuine later commercial adjustment.
- Reconcile the proposed return to the VAT control accounts and identify any earlier-period corrections separately.
The approval pack should contain the proposed return, ledger reconciliation, unusual-transaction list, proposed corrections and expected payment or refund. For a foreign parent, include a short explanation connecting Danish VAT codes to the group chart of accounts.
Agree a document cut-off with headquarters. Give each missing invoice or unresolved tax question an owner and a decision date. If a recurring VAT code is wrong, correct its mapping as well as reviewing affected returns. Our accounting services cover the recurring bookkeeping and reporting workflow that supports this close.
4. File and retain the receipt
The official filing instructions direct businesses to TastSelv Erhverv: choose Moms → Momsindberetning, select the relevant period and Indberet moms, enter the required information and approve the return. Save the resulting receipt.
A saved draft is not a submitted return. Check that the receipt identifies the correct entity and period and matches the approved figures. Where accounting software sends the data, the final return still needs approval by the business or its adviser.
No activity still requires a return
An open ordinary VAT period requires a filing even when there were no purchases or sales. Use the zero-return option, Nulindberet, where appropriate and retain its receipt. Do not assume that a dormant subsidiary, a contractor between projects or an entity awaiting closure has no reporting duty.
For example, a quarterly filer with no purchases or sales in Q3 2026 still submits an ordinary zero return by 1 December. This is separate from the EU sales listing, which is not filed for a period without reportable EU sales.
5. Pay and check the Skattekonto
The receipt shows the amount payable or refundable. Use the payment reference from TastSelv or the current official payment instructions, especially when paying from a foreign bank. Confirm the CVR/SE reference and banking cut-off before authorising the transfer.
The Tax Agency recommends avoiding early payment: funds paid too far ahead can be returned automatically. Its Skattekonto guidance uses a window of no earlier than five business days before the deadline. Schedule payment within the applicable window and check account conditions.
Payments settle the oldest outstanding items first; they cannot be reserved solely for the current VAT bill. Review the whole account for older taxes, charges and interest. A transfer equal to the current VAT amount may leave VAT unpaid if it first clears older debt.
With Leverandørservice, the published approval cut-off is 16:00 on the banking day before the payment deadline.
Refunds
The VAT payment guide states that a refund normally reaches the business’s NemKonto no later than 21 days after filing. This is not a guaranteed cash date. Check debts, missing filings, authority enquiries and NemKonto details if a repayment does not arrive as expected.
After filing, archive the receipt and payment instruction together. Then check the posted Skattekonto balance and assign follow-up for any difference. Do not mark the period complete merely because the return was submitted.
6. Resolve late filings and payments
A missing return can trigger a provisional assessment, foreløbig fastsættelse, and a DKK 1,400 charge per missed period. Filing the actual return replaces the estimated tax but does not itself cancel the charge.
The Tax Agency normally estimates VAT from the last four returns, or two for half-yearly filers, with a DKK 12,000 minimum. The same minimum applies where there is no filing history. Four consecutive missing periods can lead to compulsory deregistration. See the official provisional-assessment guidance.
The immediate task is to establish which returns are missing, reconstruct their figures, file them and reconcile the resulting account. Paying an estimate does not remove the duty to file. Keep the notice, actual return, receipt and payment evidence together so the adjustment can be followed.
Current interest and reminder fee
The published Skattekonto interest rate is 0.95% per month in 2026, calculated daily as simple interest on the relevant outstanding balance. The reminder fee is DKK 160, effective from 14 September 2026. These rates and charges are time-sensitive; check the current Skattekonto rules when handling a specific debt.
7. Correct the affected VAT period
The Tax Agency’s correction guidance requires each period to contain the correct figures. Do not silently offset a historical mistake in the next return.
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| When the error is found | Correction route |
|---|---|
| Same day, before 16:00 | Follow the same-day correction route in TastSelv. |
| Later, within the ordinary correction window | Correct the earlier return and retain the new receipt. |
| More than three years after the original filing deadline | Seek permission to reopen; qualifying grounds are limited. |
For the three-year rule, the starting point is when the VAT should have been reported. An overlooked deduction, misunderstood rule or bookkeeping mistake does not by itself justify an exception. Obtain advice on material or older corrections before relying on reopening.
Build a correction record
Identify the entity, period, original amount, proposed amount, affected field, supporting documents and reason for the change. Record who prepared and approved the correction.
Review whether the same issue affects other periods or connected reports such as EU sales listings, OSS or customs declarations. Changing the ordinary return does not automatically repair those reports. After submission, retain the new receipt, post the adjustment and reconcile the payment or refund effect.
A later price reduction or returned goods can be a new commercial event rather than evidence that the original return was wrong. Review the credit note and underlying facts before deciding the period treatment.
For example, if a supplier invoice was omitted from an earlier quarter, investigate the correct original-period treatment and supporting deduction entitlement. If the problem came from a recurring posting rule, extend the review to the other periods using that rule. Keep a clear trail from the source document to the revised return and accounting journal.
8. Close the period with clear ownership
A repeatable VAT process needs more than a calendar reminder. Before treating a period as complete, confirm:
- The correct registration and reporting period were selected.
- Source documents and VAT accounts reconcile.
- Unusual transactions and connected reporting obligations were reviewed.
- A named approver authorised the return.
- The submission receipt is retained.
- Payment was arranged and the Skattekonto was checked.
- Any refund, authority enquiry or correction has an owner.
Use a shared close checklist with separate statuses for preparation, approval, filing, payment and account reconciliation. This helps headquarters see exactly what is outstanding without mistaking a filed return for a fully settled period.
Need support with recurring Danish bookkeeping and VAT reporting? Contact NordicEstab with your CVR/SE number, assigned filing frequency, accounting system and any open periods so we can assess the work required.
This guide provides general information. Transaction treatment, deduction rights and correction options depend on the registration and facts. Confirm your active deadlines in TastSelv Erhverv and seek advice for material or historical corrections.