Moms Q3 2025 – reporting deadline and payment date

The VAT report for Q3 2025 must be filed and paid through the company’s skattekonto. The report covers all sales and purchases made between July and September 2025 and determines whether your business owes VAT to SKAT or is entitled to a refund.

Before filing, we need to make sure your bookkeeping for the period is fully up to date and reconciled. Once submitted, any VAT due must be paid by the official deadline shown in the skattekonto to avoid interest or penalties.

If the company cannot pay the full amount on time, it is possible to apply for an installment plan (betalingsordning) through the skattekonto. SKAT generally grants this option for short-term liquidity issues, provided all other tax obligations are up to date.