Danish VAT deadlines 2026: when do you file?
Written by Mads Antonsen · bookkeeper at Numina
Published March 16, 2026
VAT must be reported and paid to the Danish Tax Agency by fixed deadlines — even in periods with no sales. Here are all the 2026 deadlines, and what to do if you've fallen behind.
How often do you file VAT?
Your filing period depends on your VAT-liable turnover: under DKK 5 million a year normally means half-yearly VAT, DKK 5–50 million means quarterly, and above DKK 50 million means monthly.
New businesses always start on quarterly VAT for the first couple of years, regardless of turnover. The Tax Agency moves you automatically if your turnover changes.
Quarterly VAT deadlines in 2026
- Q4 2025 (Oct–Dec): due 2 March 2026
- Q1 2026 (Jan–Mar): due 1 June 2026
- Q2 2026 (Apr–Jun): due 1 September 2026
- Q3 2026 (Jul–Sep): due 1 December 2026
- Q4 2026 (Oct–Dec): due 1 March 2027
Half-yearly VAT deadlines in 2026
If a deadline falls on a weekend or public holiday, it moves to the next business day — which is why the March 2026 deadline is the 2nd, not the 1st.
- H2 2025 (Jul–Dec): due 2 March 2026
- H1 2026 (Jan–Jun): due 1 September 2026
- H2 2026 (Jul–Dec): due 1 March 2027
What happens if you file late?
If you miss the deadline, the Tax Agency makes a provisional assessment — an estimate of your VAT — and adds a fee. Pay late and interest accrues on top. And remember: you must file even when there's nothing to report; a zero return is still a return.
If you're behind, the most important thing is to file the correct figures as quickly as possible — that stops the estimate and part of the costs.
Stop watching the calendar
At Numina, VAT filing is part of the fixed price: our bookkeepers and AI keep your books current, calculate the VAT and file with the Danish Tax Agency before every deadline. You never have to remember a date.
The terms behind it, briefly explained
Finally a quick glossary of the terms from this article — brief and concrete, the way we explain them to our customers.
What is momsfritagelse (VAT exemption)?
Momsfritagelse means a service is exempt from VAT. That covers healthcare, education and passenger transport, among others.
Sell only VAT-exempt services and you must not register for VAT — but you also cannot deduct input VAT, and you often pay payroll tax (lønsumsafgift) instead. Businesses under DKK 50,000 in revenue over 12 months can also choose not to register.
What is lønsumsafgift (payroll tax)?
Lønsumsafgift is the tax VAT-exempt sectors (e.g. healthcare, education and finance) pay instead of VAT — typically calculated on the payroll or payroll plus profit.
Run a clinic with VAT-exempt treatment, and you typically register for payroll tax instead of (or alongside) VAT. The rate depends on the sector.
What is skattekontoen (the tax account)?
Skattekontoen is the business's running account with the Tax Agency: VAT, withheld taxes, corporate tax and fees all flow in and out of one account.
Check the tax account whenever something looks odd — it shows exactly what has been reported, charged and paid, and when.
Stop keeping track of it all yourself
Numina's bookkeepers and AI handle bookkeeping, VAT and deadlines for you — at a fixed price with no lock-in. The accounting software is included.
Do I have to file VAT if I sold nothing?
Yes. If your business is VAT-registered you must file for every period — including a zero return. Otherwise the Tax Agency estimates your VAT and charges a fee.
When is my first VAT deadline as a new business?
New businesses start on quarterly VAT. The deadline is the 1st of the third month after the quarter ends — register in January, and Q1 must be filed by 1 June.
What if the deadline falls on a weekend?
It moves to the next business day. That's why the Q4 2025 deadline is 2 March 2026 — 1 March is a Sunday.
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