Payment and deadlines
Here is 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.
The 2-week deadline for paying a late reporting will end on 1 July 2023
From 1 July 2023, you will be charged interest from the date of the original payment deadline if you don't meet the reporting deadline. This also applies if the business adjusts a reporting or an estimate from before 1 July 2023.
The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses
As part of the aid package offered to businesses, certain deadlines for declaring and paying VAT, A-tax and labour market contributions, etc. have been extended.
You pay land tax and building tax on commercial property for a tax year in 2 instalments. The instalments should be paid on the first of the month specified by the Danish Property Assessment Agency (Vurderingsstyrelsen) in the property tax bill. All owners of commercial property have received such a property tax bill.
Read more in Danish about the new property tax rules on commercial property.
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.
Settlement period | VAT return and payment deadline |
---|---|
1 January - 30 June 2023 | 1 September 2023 |
1 July - 31 December 2023 | 1 March 2024 |
1 January - 30 June 2024 | 2 September 2024 |
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.
Settlement period | VAT return and payment deadline |
---|---|
1 January - 31 March 2023 | 1 June 2023 |
1 April - 30 June 2023 | 1 September 2023 |
1 July - 30 September 2023 | 1 December 2023 |
1 October - 31 December 2023 | 1 March 2024 |
1 January - 31 March 2024 | 3 June 2024 |
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.
Settlement period | VAT return and payment deadline |
---|---|
1 January - 31 January 2023 | 27 February 2023 |
1 February - 29 February 2023 | 27 March 2023 |
1 March - 31 March 2023 | 25 April 2023 |
1 April - 30 April 2023 | 25 May 2023 |
1 May - 31 May 2023 | 26 June 2023 |
1 June - 30 June 2023 | 17 August 2023 |
1 July - 31 July 2023 | 25 August 2023 |
1 August - 31 August 2023 | 25 September 2023 |
1 September - 30 September 2023 | 25 October 2023 |
1 October - 31 October 2023 | 27 November 2023 |
1 November - 30 November 2023 | 27 December 2023 |
1 December - 31 December 2023 | 25 January 2024 |
1 January - 31 January 2024 | 26 February 2024 |
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.
Settlement period | Must be filed no later than |
---|---|
January 2023 | 27 February 2023 |
February 2023 | 27 March 2023 |
March 2023 | 25 April 2023 |
April 2023 | 25 May 2023 |
May 2023 | 26 June 2023 |
June 2023 | 17 August 2023 |
July 2023 | 25 August 2023 |
August 2023 | 25 September 2023 |
September 2023 | 25 October 2023 |
October 2023 | 27 November 2023 |
November 2023 | 27 December 2023 |
December 2023 | 25 January 2024 |
January 2024 | 26 February 2024 |
Settlement period | Filing deadline |
---|---|
1st quarter 2022 | 25 April 2022 |
2nd quarter 2022 | 25 July 2022 |
3rd quarter 2022 | 25 October 2022 |
4th quarter 2022 | 25 January 2023 |
VAT One Stop Shop settlement deadlines
For all three schemes, the deadline will be the last day of the month after the end of the quarter, no matter if the settlement period is quarterly or monthly. And please note that the payment deadline is always the last day of the month - even if it is a weekend or a holiday.
Read more about the new rules on sales to private consumers in the EU.
Settlement period | Filing and payment deadline |
---|---|
1st quarter 2023 |
30 April 2023 |
2nd quarter 2023 |
31 July 2023 |
3rd quarter 2023 |
31. October 2023 |
4th quarter 2023 | 31 January 2024 |
Settlement period | Filing and payment deadline |
---|---|
1 October - 31 October 2022 | 30 November 2022 |
1 November - 31 November 2022 | 31 December 2022 |
1 December - 31 December 2022 | 31 January 2023 |
1 January - 31 January 2023 | 28 February 2023 |
1 February - 28 February 2023 | 31 March 2023 |
1 March - 31 March 2023 | 30 April 2023 |
1 April - 30 April 2023 | 31 May 2023 |
1 May - 31 May 2023 | 31 June 2023 |
1 June - 30 June 2023 | 31 July 2023 |
1 July - 31 July 2023 | 31 August 2023 |
1 September - 30 September 2023 | 31 October 2023 |
1 October - 31 October 2023 | 30 November 2023 |
1 November - 30 November 2023 | 31 December 2023 |
1 December - 31 December 2023 | 31 January 2024 |
Your deadline for reporting and paying A-tax and labour market contribution depends on how your business or organisation is registered:
- Large business: Labour market contributions of more than DKK 250,000 and/or A-tax of more than DKK 1 million a year
- Small and medium-sized businesses: Labour market contributions of less than DKK 250,000 and/or A-tax of less than DKK 1 million a year.
Your registration certificate tells you whether your business is registered as a large or small and medium-sized business. Please see your registration certificate in E-tax for business under 'Profil' (Profile) -> 'Registreringsbevis' (Registration certificate).
Extended payment deadlines for A-tax and labour market contributions in July and August 2023
The Danish parliament (Folketinget) has voted to extend the payment deadlines for A-tax and labour market contribution (AM-bidrag) in July and August. Increased energy taxes and the resulting cash flow strain have caused the new deadlines.
This means that your business may choose to pay at the original deadline or at the extended deadline. If your business wants to make the payment in between these two dates, you have to let us know by contacting us via 'Kontakt' in E-tax for businesses. This way, we can make sure that your payment is not automatically returned to you or used to cover something.
Please note that the reporting deadline hasn't been extended.
See the extended payment deadlines for large and small and medium-sized businesses below.
Settlement period | Declaration deadline | Payment deadline |
---|---|---|
December 2022 | 30 December 2022 | 30 December 2022 |
January 2023 | 31 January 2023 | 31 January 2023 |
February 2023 | 28 February 2023 | 28 February 2023 |
March 2023 | 31 March 2023 | 31 March 2023 |
April 2023 | 28 April 2023 | 28 April 2023 |
May 2023 | 31 May 2023 | 31 May 2023 |
June 2023 | 30 June 2023 | 30 June 2023 |
July 2023 | 31 July 2023 | 31 July 2023 |
August 2023 | 31 August 2023 | 31 August 2023 |
September 2023 | 29 September 2023 | 29 September 2023 |
October 2023 | 31 October 2023 | 31 October 2023 |
November 2023 | 30 November 2023 | 30 November 2023 |
December 2023 | 30 December 2023 | 30 December 2023 |
Public authorities
As a general rule, public authorities, including local authorities and regions, do not have extended deadlines and must declare A-tax and labour market contributions as usual.
Settlement period | Declaration deadline | Payment deadline |
---|---|---|
November 2022 | 12 December 2022 | 12 December 2022 |
December 2022 | 17 January 2023 | 17 January 2023 |
January 2023 | 10 February 2023 | 10 February 2023 |
February 2023 | 10 March 2023 | 10 March 2023 |
March 2023 | 10 April 2023 | 10 April 2023 |
April 2023 | 10 May 2023 | 10 May 2023 |
May 2023 | 12 June 2023 | 12 June 2023 |
June 2023 | 10 July 2023 | 10 July 2023 |
July 2023 | 10 August 2023 | 10 August 2023 |
August 2023 | 11 September 2023 | 11 September 2023 |
September 2023 | 10 October 2023 | 10 October 2023 |
October 2023 | 10 November 2023 | 10 November 2023 |
November 2023 | 11 December 2023 | 11 December 2023 |
December 2023 | 17 January 2024 | 17 January 2024 |
Check if you have new deadlines in late November
In November, we check to see if your business should change its registration due to higher og lower amounts of labour market contributions (AM-bidrag) or A-tax compared with the past year. If your business change its registration, you will be given both new reporting deadlines and payment deadlines.
Remember to enter the new deadlines in your payroll system. If your business reports via a payroll agency, you need to inform the agency of the new deadlines.
Read more about how you report pay
Read more about how to pay A-tax and labour market contributions
You have met the declaration 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.
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.
For further legal information in Danish see our legal guide .