What is the legal deadline for filing a VAT return?
The deadline for companies subject to monthly filing
You must file a VAT return monthly if your annual business revenue subject to VAT is more than DKK 50 million, or if you have requested monthly settlement yourself.
The deadline for companies subject to quarterly filing
The deadline for companies subject to bi-annually filing
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.
The VAT expert's eye
You have to file your VAT return, even if your business has had no sales or purchases in the period. If this is the case, you have to file a zero VAT return (nulindberetning). If you do not file your VAT return for a period, DanishVAT authorities will calculate your VAT based on an estimate. You will subsequently have to log on to E-tax for businesses (TastSelv Erhverv) to replace the estimated VAT with the correct amount of VAT. It is your responsibility that the amount is correct.
Danish VAT authorities will charge you a fee of DKK 800 and interest for the period in which you have failed to file your VAT return on time. Your business will therefore have to pay the fee of DKK 800, possible interest and the correct VAT amount.
What is the legal deadline for filing an intra-Community listing ?
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.
What is the legal deadline for Intrastat filing?
Statistics Denmark operates with two deadlines for reporting to Intrastat: an earlier deadline for larger reporters (Group 1) and a later deadline for smaller reporters (Group 2). Companies whose trade changes level will automatically be reclassified as either Group 1 or Group 2 via an annual procedure conducted in February. It is not possible to request a change of group.
What is the legal deadline for paying VAT?
Your payment is timely if you pay by requesting your bank to make a transfer from your account to the account of the Danish Tax Agency (Skattestyrelsen) no later than the day before the final due date.
VAT Calendar 2022
| Monthly VAT return | Quarterly VAT return | Bi-annually VAT return | Monthly ESL | Quarterly ESL | Intrastat -group 1 | Intrastat -group 2 | |
|---|---|---|---|---|---|---|---|
| January | 25th | 25th | 25th | 14th | 25th | ||
| February | 25th | 25th | 14th | 25th | |||
| March | 25th | 1st | 1st | 25th | 19th | 25th | |
| April | 25th | 25th | 25th | 17th | 26th | ||
| May | 25th | 25th | 14th | 25th | |||
| June | 27th | 1st | 27th | 14th | 27th | ||
| July | 25th (facilities 15/08) | 25th | 25th | 14th | 27th | ||
| August | 25th | 25th | 12th | 25th | |||
| September | 26th | 1st | 1st | 26th | 14th | 27th | |
| October | 25th | 25th | 25th | 14th | 25th | ||
| November | 25th | 25th | 14th | 25th | |||
| December | 27th | 1st | 27th | 14th | 23th |
Good to know
If your company is active in Denmark, it probably has to comply with a whole range of VAT reporting obligations: filing periodic VAT returns, intra-Community statements, Intrastat, payment of VAT, etc.
All these VAT obligations must be fulfilled within the legal deadlines. In the event of late filing or failure to file, your company automatically exposes itself to financial penalties.
It is therefore certainly better to keep an eye on your VAT calendar. VAT is a complex tax which, if mismanaged, can put a strain on your company's finances.
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