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.

Moms-afregning (VAT Return Filing)

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.

Who this applies to

  • All Danish moms-registered businesses
  • Foreign businesses with Danish VAT registration
  • Non-established businesses selling to Danish consumers (distance selling/OSS)

What to file

Moms return (momsangivelse) via TastSelv Erhverv: output moms (udgående moms) on sales, input moms (indgående moms) on purchases, exports, EU sales, EU purchases, and calculated net moms to pay or reclaim.

How to file

Electronically via TastSelv Erhverv. The return can be entered manually or imported from accounting software. All major Danish accounting software (e-conomic, Billy, Dinero) supports direct submission to SKAT. Payment of net moms owed is made simultaneously via bank transfer, NemBetaling, or direct debit.

Payment due

Same date as the filing deadline. Payment via bank transfer to SKAT's account or through NemBetaling (instant bank transfer system). Direct debit can be set up through TastSelv Erhverv for automatic payment.

Penalties for missing this deadline

DKK 800 per late filing. Interest on overdue moms: bank rate plus an additional rate (typically 1-2% per month). Repeated late filing can trigger mandatory monthly reporting regardless of company size and may prompt a SKAT audit.

Filing checklist

  • Reconcile all sales invoices issued during the period — calculate total output moms
  • Review all purchase invoices received — identify reclaimable input moms
  • Check for any EU B2B transactions (require EC sales list / purchase list entries)
  • Verify that passenger car costs have not been incorrectly included as input moms (not reclaimable)
  • Confirm that any moms on entertainment/restaurant costs has been excluded (not reclaimable)
  • Submit via TastSelv Erhverv and pay the balance owed

Documents you'll need

  • All sales invoices for the period (to support output moms)
  • All purchase invoices (to support input moms claimed)
  • Bank statements confirming moms received and paid
  • EU sales list records (EC sales list) for cross-border B2B transactions

Common mistakes to avoid

  • Claiming input moms on passenger car purchases — there is no moms reclaim on private cars in Denmark
  • Including moms on client entertainment (restaurant meals) as reclaimable input — it is not
  • Missing the EC sales list (EU-salgsangivelse) obligation for EU B2B sales
  • Incorrectly calculating the filing deadline — the Danish system uses complex date rules that vary by period type
Source: Skattestyrelsen (Danish Tax Agency)

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