Denmark VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. If miss the submission of a period, the Danish tax authorities will issue a temporary VAT assessment of DKK 800. It is therefore important to file the VAT return even if there is no activity during the period – a nil VAT return-.

Deadlines and Frecuency

The deadlines to submit VAT returns in Denmark vary depending on the assigned reporting frequency:

• Monthly filing: by the 25th day of the following month
• Quarterly and bi-annual filing: by the 1st day of the third month following the reporting period

There is no obligation to submit an annual VAT return in Denmark.

If your Danish VAT return results in a payable position, the VAT payment must be made by the same deadline as the VAT return submission. While there are several accepted methods for paying VAT in Denmark, the preferred method for foreign taxpayers is via bank transfer. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If the VAT return results in a credit position, the VAT refund is automatically reimbursed by the Danish tax authorities. However, before the refund can be processed, the taxpayer must activate their NemKonto account. Failure to activate the NemKonto account may delay or prevent the refund process. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT returns in Denmark.

VAT Templates

Below you’ll find VAT templates available in English: