What is Moms-afregning (VAT Settlement Periods)?
Danish VAT filing periods determined by annual turnover. Semi-annual below DKK 5m, quarterly for DKK 5-50m, monthly above DKK 50m. All filed via TastSelv Erhverv (skat.dk business portal).
Current Rate (Indkomstår 2025)
25% moms on taxable supplies
Example
A small ApS with DKK 3m annual revenue files moms semi-annually: first return covers January-June (due 1 August), second covers July-December (due 1 February following year). Each return shows output moms collected, input moms reclaimable, and the net amount owed.
How Moms-afregning (VAT Settlement Periods) works in Denmark
Moms-afregning refers to the periodic settlement of Danish VAT obligations. Unlike the UK or Germany where quarterly VAT is the most common default, Denmark assigns filing periods based on company size, creating a proportional administrative burden.\n\nPeriod bands (2025):\n- Semi-annual (halvårlig): annual taxable supplies below DKK 5m. Periods: January-June (due 1 August) and July-December (due 1 February). Most small businesses and startups.\n- Quarterly (kvartal): annual supplies DKK 5-50m. Due on the 1st of the third month after quarter end (e.g. Q1 due 1 July in practice — actually the 1st of month following the 2-month filing window, which is complex; check skat.dk for exact dates each year).\n- Monthly (månedlig): annual supplies above DKK 50m. Due on the 25th of the following month (e.g. January moms due 25 February).\n\nSKAT can change a company's period if turnover changes significantly — you don't need to apply unless moving voluntarily.\n\nFiling: All moms returns are filed electronically via TastSelv Erhverv. The return requires: total sales (leverancer), export sales, EU sales, output moms (udgående moms), total purchases (anskaffelser), EU purchases, input moms (indgående moms), and the net payable/refundable. Payment is made simultaneously via bank transfer or online banking integration.\n\nImportant: New businesses are initially assigned semi-annual periods unless they voluntarily request more frequent filing. This can create a cash-flow problem: collecting 25% moms on invoices for 6 months before paying it over. Some businesses elect monthly filing to manage this.\n\nEC sales list (EU-salgsangivelse): Businesses making B2B supplies to VAT-registered customers in other EU member states must also file a quarterly EU sales list. This is separate from the moms return and is due on the last business day of the month after the quarter.\n\nLate filing: DKK 800 penalty per late return plus interest on overdue amounts. Persistent late filing can trigger mandatory monthly reporting.
Related terms
Danish VAT at 25%, the highest standard rate in the EU. Unlike most EU member states, Denmark has no reduced rate — virtually all supplies are either 25% or zero-rated/exempt. Registration threshold is DKK 50,000 annual taxable turnover.
The Danish Tax Authority (Skatteforvaltningen), commonly called SKAT, administers all Danish taxes including income tax, moms, corporate tax, and customs. Primary business portal is TastSelv Erhverv at skat.dk.
Danish Business Authority — the company registry for Denmark. All companies must register here to receive a CVR number. Annual accounts (årsrapport) are filed here. Public register of companies, directors, beneficial owners, and financial accounts.
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