Danish VAT returns

Danish VAT returns are filed on a monthly, quarterly, or semi-annual basis, depending on the business’s annual turnover.

• Monthly filing: Applies to businesses with annual taxable turnover exceeding DKK 50 million.  
• Quarterly filing: Applies to businesses with annual turnover between DKK 5 million and DKK 50 million.  
• Semi-annual filing: Applies to smaller businesses with annual turnover below DKK 5 million.  

The Danish Tax Agency assigns the filing frequency at the time of VAT registration based on turnover and may revise it if the business’s activity changes. 

VAT returns must generally be submitted by:

• The 25th day of the month following the reporting period for monthly filers.
• The 1st day of the third month following the reporting period for quarterly and semi-annual filers.

Payments of any VAT due must also be made by the same deadlines.

Denmark uses standardised VAT return forms submitted electronically through the TastSelv Erhverv system.

VAT-registered businesses in Denmark must maintain comprehensive VAT records, including:

• Sales and purchase invoices
• EC Sales Lists (recapitulative statements), where applicable
• Import and export documentation
• Accounting records and journals supporting VAT calculations
• Intrastat reports, where thresholds are exceeded

Records must generally be retained for at least five years and must be made available for inspection by the Danish Tax Agency upon request.

VAT payments are due on the same date as the VAT return filing deadline.

Late payments may result in interest charges, administrative penalties, and additional sanctions under Danish VAT law. 

Input VAT may generally be reclaimed on goods and services used for taxable business activities, including:

• Goods purchased for resale
• Capital assets and business equipment
• Professional services, utilities, and overhead costs
• Import VAT on goods used in taxable supplies
• Pro rata deductions for mixed-use expenses where permitted

Input VAT is not deductible on private or non-business expenses. Specific restrictions may apply to certain expenses, such as entertainment costs and expenses not directly linked to taxable activities.

All Danish VAT returns must be submitted electronically through the TastSelv Erhverv portal using the taxpayer’s secure credentials. VAT payments are typically made via bank transfer to the Danish Tax Agency’s designated account.

Penalties may apply for VAT noncompliance, including:

• Late filing penalties for overdue VAT returns
• Interest on late VAT payments
• Penalties for incorrect, incomplete, or misleading VAT returns
• Additional sanctions in cases of repeated noncompliance or tax evasion

The Danish Tax Agency publishes guidance on applicable penalty rates and enforcement procedures, which may change over time.