Danish VAT deadlines 2026: when do you file?
Written by Mads Antonsen · bookkeeper at Numina
Updated July 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.
Stop keeping track of all this yourself
Numina's bookkeepers and AI handle bookkeeping, VAT and deadlines for you — at a fixed price with no lock-in. Accounting software 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.