🇩🇰Denmark tax deadlines

Denmark Tax & Filing Deadlines

Every Denmark statutory deadline a founder needs to know. Penalties, checklists and source links to Skattestyrelsen (Danish Tax Agency) and Erhvervsstyrelsen (Danish Business Authority) / CVR.

Selskabsskat Return (Corporate Tax Filing)

30 June for calendar-year companies (6 months after the 31 December year-end). Companies with non-calendar fiscal years: 6 months after their year-end, maximum extended to 30 September. Large groups using international joint taxation: potentially different deadline — confirm with SKAT.

Annual corporate tax return for Danish companies (ApS and A/S). Covers the company's taxable income for the income year, reconciling accounting profit to taxable profit. Filed electronically via TastSelv Erhverv at skat.dk.

Moms-afregning (VAT Return Filing)

Semi-annual (below DKK 5m turnover): first period (Jan-Jun) due 1 August; second period (Jul-Dec) due 1 February. Quarterly (DKK 5-50m): due on the last day of the second month following the quarter (e.g. Q1 due 31 May). Monthly (above DKK 50m): due on the 25th of the following month.

Periodic Danish VAT returns filed via TastSelv Erhverv. Filing frequency and deadlines depend on annual taxable turnover. All businesses registered for moms must file regardless of whether moms is owed in the period.

A-skat og AM-bidrag (Payroll Tax Reporting)

Large employers (above DKK 1m annual A-skat): 10th of the following month. Small employers (below DKK 1m annual A-skat): 17th of the following month. For companies with biannual payroll: by agreement with SKAT. January due by end of January for biannual employers.

Monthly reporting and payment of withheld employee income tax (A-skat) and labour market contribution (AM-bidrag) via the eIndkomst system. Employers must register immediately on hiring the first employee.

Årsrapport (Annual Accounts Filing)

5 months after financial year-end for class B and C companies (most ApS). 3 months after financial year-end for large/listed companies (class D). Calendar-year companies: deadline is 31 May. Non-calendar year: 5 months from year-end date.

Annual financial statements that all Danish limited liability companies must file with Erhvervsstyrelsen (Danish Business Authority). Publicly available on virk.dk. Filing deadline is 5 months after financial year-end for most companies.

Selvangivelse (Personal Income Tax Return)

1 May following the income year for most individuals (employees, investors, ApS directors). 1 July for sole traders using VSO (virksomhedsordningen) or kapitalafkastordningen — this extended deadline reflects the complexity of self-employment tax calculations.

Annual personal income tax return for all Danish tax residents, including company directors and sole traders. SKAT pre-fills the return with employer-reported income, bank interest, and other automatically available data. Deadline: 1 May for most individuals.

Acontoskat (Advance Corporate Tax)

First instalment: 20 March of the income year. Second instalment (voluntary additional): 20 November of the income year. A voluntary third payment can be made by 1 February of the following year to avoid the procenttillæg on underpayment.

Advance corporate tax instalments paid by Danish companies during the income year, before the final return is filed. Two instalments: 20 March and 20 November. Based on estimated annual profit at the 22% corporate tax rate. Underpayment after November triggers interest charges.

Transfer Pricing Dokumentation (TP Documentation)

TP documentation must exist no later than the corporate tax return filing deadline (30 June for calendar-year companies). SKAT can request documentation within 60 days of the request date — typically during an audit.

Transfer pricing documentation required for Danish companies with controlled transactions (related-party transactions) exceeding DKK 5m annually. Documentation must exist at the time of filing the corporate tax return and be provided to SKAT within 60 days of request.

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