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Denmark modifies VAT return filings

  • Dec 27, 2013 | Richard Asquith

Denmark modifies VAT return filings

The Danish 2014 Budget includes changes to the VAT compliance regime for small companies.

Changes to Danish VAT filing deadlines

For businesses will sales less than DKK 5 million, the deadline for filing VAT returns will be extended to 60 days from the current 40 days.

Danish VAT registered entities with annual sales of below DKK 1 million file bi-annually. Above this, and below the DKK 5 million sales level file quarterly returns. Newly registered companies generally have to file quarterly initially. Large (> DKK 20 million), newly registered entities must file monthly.

The penalties for missing a filing are up to €12,000 equivalent. There is also an interest charge of 0.06% per day for any late VAT due.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.