VAT Reporting in Denmark: Rules and Periods

VAT reporting in Denmark depends on your company’s VAT-liable turnover, reporting history and business setup, and the right reporting rhythm matters for both compliance and cash flow.

Last updated: June 2026

For many business owners, VAT reporting in Denmark feels like a simple deadline: check the numbers, submit the VAT return and pay the amount due. In practice, the reporting period itself matters almost as much as the deadline.

A Danish business may have to report VAT monthly, quarterly or half-yearly. The period depends mainly on the company’s VAT-liable turnover (momspligtig omsætning), whether the business is new, whether the company has reported and paid on time, and whether the company has requested a shorter settlement period.

The rules are easy to misunderstand because a change in VAT period does not change the basic VAT calculation. Output VAT still comes from sales. Input VAT still comes from eligible purchases. The company still needs proper documentation, correct bookkeeping and timely filing. The real change is the rhythm of the work.

This guide explains how VAT reporting periods work in Denmark, why Skattestyrelsen may change them, and what a clean setup should look like.

Why VAT reporting frequency matters

VAT reporting frequency affects three practical areas: deadlines, cash flow and bookkeeping control.

A monthly VAT period creates a tight rhythm. The company checks VAT frequently and settles with Skattestyrelsen often. This can be useful for larger companies or companies that want closer control. At the same time, it gives management less time to correct bookkeeping issues before the next deadline.

Quarterly VAT reporting is common for new businesses and growing smaller companies. It gives a practical balance between regular review and manageable administration. For many ApS owners and freelancers, the quarterly rhythm also matches how they think about financial planning.

Half-yearly VAT reporting gives fewer annual VAT deadlines. That can feel easier, especially for small companies with simple activity. However, it also means that a larger VAT amount may build up before payment. A half-yearly period should therefore not mean that bookkeeping waits until the end of the six-month period.

In other words, the VAT period decides how often the company must formally report, but it should not decide how often the company keeps its books updated.

The three main VAT reporting periods in Denmark

Skattestyrelsen uses three main VAT settlement periods: half-yearly, quarterly and monthly reporting.

Half-yearly VAT reporting

A company must normally report and pay VAT every half year when its annual VAT-liable turnover is below 5 mio. DKK and the company has reported and paid on time.

This setup gives two ordinary VAT deadlines per year. For example, Skattestyrelsen lists the deadline for the first half of 2026 as 1 September 2026, while the deadline for the second half of 2026 is 1 March 2027.

Half-yearly reporting can be practical for small businesses. The lower number of deadlines reduces administration. Still, the company must remain disciplined. Six months is a long period in accounting. Missing documents, incorrect VAT codes or unposted bank transactions can become harder to fix if they accumulate for too long.

A good practical approach is to keep bookkeeping updated monthly, even when VAT is only reported twice a year.

Quarterly VAT reporting

A company reports and pays VAT quarterly if it is newly started, if it has requested quarterly settlement, or if Skattestyrelsen has established that the company’s VAT-liable turnover is between 5 mio. DKK and 50 mio. DKK per year.

For example, Skattestyrelsen lists the deadline for Q1 2026 as 1 June 2026, Q2 2026 as 1 September 2026, Q3 2026 as 1 December 2026 and Q4 2026 as 1 March 2027.

Quarterly reporting is often the most familiar rhythm for small and medium-sized Danish businesses. It gives four annual checkpoints. That makes it easier to catch errors during the year and gives management a more regular picture of VAT payable or refundable.

Newly registered businesses should pay special attention to this point. Many new businesses start on quarterly VAT reporting. Later, the period may change if the company meets the conditions for half-yearly settlement.

Monthly VAT reporting

A company reports VAT monthly when Skattestyrelsen has established that the company’s VAT-liable turnover is above 50 mio. DKK per year, or when the company has requested monthly settlement.

Monthly reporting gives the closest control and the shortest reporting cycle. It is especially relevant for larger businesses, high-volume trading companies or businesses with complex VAT flows.

Skattestyrelsen’s 2026 monthly deadline table shows that each month has its own filing and payment deadline. For example, VAT for January 2026 must be reported and paid by 25 February 2026, while VAT for June 2026 must be reported and paid by 17 August 2026.

This frequency requires strong internal routines. Bank feeds, sales invoices, purchase invoices, credit notes, foreign purchases and reverse-charge entries should be reviewed continuously. Waiting until the deadline creates unnecessary pressure.

Why Skattestyrelsen may change your VAT period

A change in VAT period often creates confusion because the company may receive a notice from Skattestyrelsen and assume that something has gone wrong. That is not always the case.

A VAT period can change because the company grows, because its VAT-liable turnover falls, because it is newly registered, because the company requested a different period, or because its reporting/payment history affects its eligibility for a longer period.

For example, a small business may start with quarterly VAT reporting. Later, if its VAT-liable turnover remains below 5 mio. DKK and it reports and pays on time, it may move to half-yearly reporting. The company then has fewer formal deadlines, but the bookkeeping requirements remain the same.

A growing company may move from half-yearly to quarterly reporting if its VAT-liable turnover reaches the 5 mio. DKK to 50 mio. DKK range. A larger company may move to monthly reporting if its VAT-liable turnover exceeds 50 mio. DKK.

The important point is practical: when the period changes, the company must update its internal calendar, bookkeeping review process and cash-flow planning immediately.

For broader deadline planning, you may also find our guide on Danish business owner deadlines before summer useful.

What does not change when the VAT period changes

The reporting frequency can change, but the company’s core VAT obligations remain stable.

The company must still:

calculate output VAT on taxable sales
deduct eligible input VAT on purchases only when the documentation supports the deduction
use the correct VAT codes in the accounting system
include transactions in the correct VAT period
submit the VAT return in TastSelv Erhverv or through an approved accounting system
pay VAT on time when VAT is due
file a zero return when the company had no sales or purchases in the period, if it is still VAT registered
keep accounting material and vouchers for the required retention period

Skattestyrelsen explains that a VAT-registered business must report even when it had no purchases or sales in the reporting period. This is called a zero return (nulindberetning). That rule often surprises new business owners, especially if the company has been inactive for a period.

Practical examples

Example 1: New ApS with quarterly VAT

A newly established ApS registers for VAT in Denmark. The company has modest activity, but it is new and therefore reports VAT quarterly.

The owner assumes that quarterly reporting means the bookkeeping can wait until the end of each quarter. This creates problems because supplier invoices, bank transactions and foreign service purchases accumulate. When the deadline approaches, the VAT return becomes stressful.

A cleaner setup would be monthly bookkeeping and quarterly VAT review. The company can then file on time without turning each VAT deadline into a reconstruction project.

Example 2: Small business moves to half-yearly VAT

A small consulting business has annual VAT-liable turnover below 5 mio. DKK and has filed and paid on time. Skattestyrelsen changes the company’s VAT period from quarterly to half-yearly.

The owner sees this as administrative relief. That part is true. There are fewer filing deadlines. At the same time, the business may now accumulate six months of VAT before payment. If the company does not set money aside, the VAT payment can create a cash-flow surprise.

A practical solution is to estimate VAT monthly and reserve the expected amount on a separate bank account or in internal cash-flow planning.

Example 3: Growing webshop moves to monthly VAT

A webshop grows quickly and crosses the 50 mio. DKK annual VAT-liable turnover threshold. The business moves to monthly VAT reporting.

The company now needs a tighter bookkeeping process. Sales platforms, payment providers, refunds, foreign purchases, import VAT and EU transactions must reconcile regularly. Monthly reporting gives management better control, but it also leaves less room for delayed documentation.

For this type of business, automated integrations and a clear month-end checklist become essential.

Common mistakes with VAT reporting periods

Mistake 1: Treating half-yearly VAT as half-yearly bookkeeping

Half-yearly reporting does not mean that bookkeeping should happen only twice per year. Regular bookkeeping reduces the risk of missing invoices, wrong VAT codes and large unexpected payments.

Mistake 2: Forgetting zero returns

A VAT-registered company must still report for the period even when it has no activity. Skattestyrelsen explains that missing a VAT return can lead to a temporary estimated assessment (foreløbig fastsættelse), a 1.400 DKK fee for each period and interest.

Mistake 3: Posting VAT in the wrong period

VAT belongs in the correct period based on the relevant invoice and transaction rules. Skattestyrelsen explains that sales and purchase invoices dated within the VAT period must be included in that period, even if payment happens later. The invoice date will often be decisive, apart from special cases such as certain prepayments without invoicing.

Mistake 4: Missing EU sales reporting

EU sales without VAT are handled separately from ordinary VAT reporting. Skattestyrelsen explains that EU sales without VAT must generally be reported monthly in TastSelv Erhverv under Moms, although a business may apply to report quarterly instead. Unlike ordinary VAT, EU sales reporting is required only for periods with EU sales without VAT.

Mistake 5: Assuming the accounting system removes responsibility

Approved accounting systems can make VAT reporting easier. Skattestyrelsen explains that businesses using an accounting program approved by Erhvervsstyrelsen may report VAT to TastSelv Erhverv directly from the system. However, the business or its accountant must still approve the final VAT return, and the company remains responsible for correct and timely reporting.

What a clean VAT reporting setup looks like

A reliable VAT setup should be built around the company’s actual reporting frequency, transaction volume and risk level.

For a small company on half-yearly VAT, a clean setup may include monthly bookkeeping, a simple VAT estimate after each month, document checks before each half-year deadline and a cash-flow reserve for VAT.

For a quarterly VAT business, a good setup usually includes monthly bookkeeping, quarterly VAT reconciliation, review of foreign transactions, verification of VAT codes and a clear filing calendar.

For a monthly VAT business, the process should look more like a structured month-end close. Sales, bank, payment providers, purchase invoices, payroll-related VAT issues, imports and EU transactions should be reconciled before filing.

Across all periods, the strongest setup has the same basic features:

a calendar with the company’s exact VAT deadlines
bookkeeping updated before the VAT review starts
all vouchers available digitally
correct VAT coding for domestic, EU and non-EU transactions
a documented review process before submission
clear responsibility for approval and payment
cash-flow planning for VAT payable

A VAT return should be the result of clean bookkeeping. It should not be the moment where the company first discovers what happened during the period.

How Andreas Regnskab can help

VAT reporting in Denmark is manageable when the process is structured. The difficulty usually comes from unclear routines, missing documentation, incorrect VAT codes or a reporting period that no longer matches the company’s activity level.

Andreas Regnskab helps Danish companies and international founders keep VAT reporting under control. We can review your VAT period, check your bookkeeping setup, help with reporting deadlines, correct previous VAT errors where needed and build a practical routine around your business.

Need help with VAT reporting in Denmark?

Whether your company reports VAT quarterly, half-yearly or monthly, Andreas Regnskab can help you keep your bookkeeping, VAT return and payment deadlines under control.

Contact us for a VAT review

This article provides general information only and should not be treated as legal or tax advice. The correct VAT treatment depends on the specific facts of each case. If your situation is complex or high-value, professional advice should be obtained before decisions are made.

FAQ about VAT reporting in Denmark

How often do Danish companies report VAT?

Danish companies may report VAT monthly, quarterly or half-yearly. The period depends mainly on VAT-liable turnover, whether the company is new, whether it has reported and paid on time, and whether it has requested a shorter period.

When does a company report VAT half-yearly in Denmark?

A company normally reports VAT half-yearly when its annual VAT-liable turnover is below 5 mio. DKK and it has reported and paid on time.

Why does a new company usually report VAT quarterly?

Skattestyrelsen lists newly started businesses under quarterly VAT reporting. The period may later change if the company meets the conditions for another reporting frequency.

When does monthly VAT reporting apply?

Monthly VAT reporting applies when Skattestyrelsen has established that the company’s VAT-liable turnover exceeds 50 mio. DKK per year, or when the company has requested monthly settlement.

Do I need to report VAT if my company had no activity?

Yes. A VAT-registered business must still report for the period, even without sales or purchases. This is called a zero return (nulindberetning).

What happens if I miss a VAT deadline?

Skattestyrelsen may create a temporary estimated assessment (foreløbig fastsættelse). The fee is 1.400 DKK for each period that is not reported on time, and interest may also apply.

Can I report VAT directly from my accounting system?

In many cases, yes. If you use an accounting system approved by Erhvervsstyrelsen, you may report VAT to TastSelv Erhverv through the system. The final return still needs approval, and the company remains responsible for accuracy and timing.