Deadlines: Filing VAT returns and paying VAT
Which VAT deadlines are relevant for me? Choose your situation.
All VAT deadlines
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
Settlement period | Reporting and payment deadline |
---|---|
1st half 2023 | 1 September 2023 |
2nd half 2023 | 1 March 2024 |
1st half 2024 | 2 September 2024 |
2nd half 2024 | 3 March 2025 |
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.
Settlement period | Reporting and payment deadline |
---|---|
3rd quarter 2023 | 1 December2023 |
4th quarter 2023 | 1 March 2024 |
1st quarter 2024 | 3 June 2024 |
2nd quarter 2024 | 2 September 2024 |
3rd quarter 2024 | 2 December 2024 |
4th quarter 2024 | 3 March 2025 |
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
Settlement period | Deadline for reporting and paying VAT |
---|---|
October 2023 | 27 November 2023 |
November 2023 | 27 December 2023 |
December 2023 | 25 January 2024 |
January 2024 | 26 February 2024 |
February 2024 | 25 March 2024 |
March 2024 | 25 April 2024 |
April 2024 | 27 May 2024 |
May 2024 | 25 June 2024 |
June 2024 | 17 August 2024 |
July 2024 | 26 August 2024 |
August 2024 | 25 September 2024 |
September 2024 | 25 October 2024 |
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.
Settlement period | Reporting deadline |
---|---|
November 2023 | 27 December 2023 |
December 2023 | 25 January 2024 |
January 2024 | 26 February 2024 |
February 2024 | 25 March 2024 |
March 2024 | 25 April 2024 |
April 2024 | 27 May 2024 |
May 2024 | 25 June 2024 |
June 2024 | 17 August 2024 |
July 2024 | 26 August 2024 |
August 2024 | 25 September 2024 |
September 2024 | 25 October 2024 |
October 2024 | 25 November 2024 |
November 2024 | 27 December 2024 |
December 2024 | 27 January 2025 |
Settlement period | Reporting deadline |
---|---|
4th quarter 2023 | 25 January 2024 |
1st quarter 2024 | 3 June 2024 |
2nd quarter 2024 | 2 September 2024 |
3rd quarter 2024 | 2 December 2024 |
4th quarter 2024 | 3 March 2025 |
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.
Settlement period | Reporting and payment deadline |
---|---|
4th quarter 2023 | 31 January 2024 |
1st quarter 2024 | 30 April 2024 |
2nd quarter 2024 | 31 July 2024 |
3rd quarter 2024 | 31 October 2024 |
4th quarter 2024 | 31 January 2025 |
Settlement period | Reporting and payment deadline |
---|---|
1 December - 31 December 2023 | 31 January 2024 |
1 January - 31 January 2024 | 29 February 2024 |
1 February - 28 February 2024 | 31 March 2024 |
1 March - 31 March 2024 | 30 April 2024 |
1 April - 30 April 2024 | 31 May 2024 |
1 May - 31 May 2024 | 30 June 2024 |
1 June - 30 June 2024 | 31 July 2024 |
1 July - 31 July 2024 | 31 August 2024 |
1 August - 31 August 2024 | 30 September 2024 |
1 September - 30 September 2024 |
31 October 2024 |
1 October - 31 October 2024 | 30 November 2024 |
1 November - 30 November 2024 | 31 December 2024 |
1 December - 31 December 2024 | 31 January 2025 |