Are you a Dutch e-commerce entrepreneur selling to Danish consumers, or storing inventory in Denmark via Amazon FBA or a local fulfilment centre? Then sooner or later you will have to deal with Danish VAT (in Danish: moms). This means: applying for a local Danish VAT number and periodically submitting a VAT return (momsangivelse) to the Danish Tax Authority, Skattestyrelsen (better known as SKAT). In this blog, we explain when you become VAT liable in Denmark, which returns you need to file, how often, what the 2026 deadlines are, and what penalties you risk if you are late. So you know exactly where you stand.
When do you need to file a VAT return in Denmark?
The trigger for a local Danish return is therefore: you store inventory in Denmark. This can be because you store products yourself in your own fulfilment location or an Amazon warehouse, or because you use Amazon FBA, where Amazon can store your products in Danish warehouses and ship from there.
Are you selling remotely from the Netherlands to Danish consumers? Then the EU threshold of €10,000 applies. If you exceed this threshold, you charge the Danish VAT rate. You can then declare those sales via the One Stop Shop (OSS) in the Netherlands, but you may also choose to register locally in Denmark and file returns there. However, as soon as you have inventory in Denmark, a local Danish registration and return is always mandatory, regardless of whether you also use OSS.
Which returns exist in Denmark?
In Denmark you deal with two types of periodic returns, depending on your activities:
1. The VAT return (momsangivelse)
This is your regular VAT return. You declare the VAT you have charged (sales), offset against the VAT you have paid on purchases (input tax). You pay the balance to SKAT or receive a refund. You submit the return digitally via the business portal TastSelv Erhverv.
2. The EU sales list (EU-salg uden moms)
Do you supply goods or services to VAT-registered businesses in other EU countries (intra-Community supplies)? Then you must also submit an EU sales list. You report the VAT number and the value of your supplies per customer. This allows the Danish Tax Authority to verify that VAT is correctly processed in the buyer’s country. You also submit this list via TastSelv Erhverv.
Important to know: Denmark has only one VAT rate of 25%. There are no reduced rates as in many other EU countries. Virtually all goods and services are therefore taxed at 25%. This makes the calculation straightforward, but the rate is one of the highest in Europe.
Overview: which return, how often, and which form?
| Return | How often? | Deadline | Form |
|---|---|---|---|
| VAT return (momsangivelse) | Monthly, quarterly or half-yearly (depending on turnover) | Monthly: the 25th of the following month. Quarterly and half-yearly: the 1st of the third month after the period ends | Momsangivelse via TastSelv Erhverv |
| EU sales list (EU-salg uden moms) | Generally monthly | The 25th of the following month | EU-salg uden moms via TastSelv Erhverv |
How often do you need to file a return?
How often you need to file depends on your annual turnover in Denmark. SKAT divides businesses into three categories:
- Monthly for annual turnover above 50 million DKK. These are the largest companies.
- Quarterly for annual turnover between 5 and 50 million DKK.
- Half-yearly for annual turnover below 5 million DKK. This applies to most smaller webshops and FBA sellers.
Note: newly registered businesses in Denmark are automatically placed in the quarterly category during the initial period (generally the first eighteen months), regardless of expected turnover. Only after that can you be moved to half-yearly filing based on your actual turnover. You can also ask SKAT to file more frequently (for example monthly), which can be interesting if you structurally receive VAT refunds and want them in your account sooner.
The 2026 deadlines at a glance
Deadlines differ by filing frequency. Below are the most important ones for 2026. If a deadline falls on a weekend or public holiday, it moves to the next working day.
Monthly returns (the 25th of the following month):
- January 2026 → 25 February 2026
- February 2026 → 25 March 2026
- March 2026 → 27 April 2026 (25 April falls on a Saturday)
- April 2026 → 25 May 2026
- And so on, always the 25th of the following month.
Quarterly returns (the 1st of the third month after the quarter ends):
- Q4 2025 (Oct–Dec) → 1 March 2026
- Q1 2026 (Jan–Mar) → 1 June 2026
- Q2 2026 (Apr–Jun) → 1 September 2026
- Q3 2026 (Jul–Sep) → 1 December 2026
Half-yearly returns (1 March and 1 September):
- 2nd half of 2025 (Jul–Dec) → 1 March 2026
- 1st half of 2026 (Jan–Jun) → 1 September 2026
- 2nd half of 2026 (Jul–Dec) → 1 March 2027
The EU sales list (EU-salg uden moms) is generally filed monthly, always before the 25th of the following month. Important tip: SKAT applies the rule that a payment may not be in your tax account (skattekontoen) more than five working days before the deadline. So don’t pay too early.
Key point for 2026: digital bookkeeping obligation also for foreign businesses. Since 1 January 2026, foreign businesses (not established in Denmark) with a Danish VAT number also fall under the Danish digital bookkeeping law (bogføringsloven). Specifically, this applies to companies with a net turnover above 300,000 DKK (approximately €40,000) in two consecutive years. They must use a digital accounting system that can receive and store e-invoices (in the OIOUBL and Peppol BIS formats) and generate a SAF-T file for data exchange with SKAT. Non-compliance risks fines of up to 1.5 million DKK.
What happens if you are late?
The Danish Tax Authority is strict about deadlines. If you are late, you face the following:
- Penalty for late filing: a fixed penalty of 800 DKK per late VAT return.
- Reminder charges: if you file nothing at all, SKAT estimates your VAT liability ex officio and charges a reminder fee of 65 DKK per reminder on top of the penalty.
- Interest on late payment: you pay non-deductible interest of approximately 0.7% per month (around 8.4% per year) on the outstanding amount. This interest accrues daily until you have paid.
Persistently late filing can also lead to additional audits. The penalties per return are limited in themselves, but the interest and accompanying hassle make being late unnecessarily expensive.
Step-by-step plan: how to file your Danish VAT return
- Apply for a Danish VAT number. As soon as you store inventory in Denmark, register with SKAT via the Erhvervsstyrelsen portal. You will receive a Danish VAT number (DK followed by 8 digits).
- Determine your filing frequency. Based on your (expected) turnover, SKAT places you in the monthly, quarterly, or half-yearly category. New registrations usually start quarterly.
- Keep your administration digital. Record all sales (25% VAT) and purchases with input tax accurately. Factor in the digital bookkeeping obligation from 2026.
- Log in to TastSelv Erhverv. This is SKAT’s online portal where you submit your VAT return (momsangivelse) and, if applicable, your EU sales list.
- Complete your return and submit it on time. Report your output VAT and input tax and calculate the balance.
- Pay (or receive) the VAT balance. Pay the amount due before the deadline to your Danish tax account (not too early: max. five working days before).
- Repeat each period and retain your supporting documents. Keep invoices and documentation carefully for any audits.
OSS or local return in Denmark?
A frequently asked question: can’t I just arrange everything via OSS? The answer depends on where your inventory is.
- Distance sales only, no inventory in Denmark: if you sell from the Netherlands to Danish consumers and exceed the EU threshold of €10,000, you can simply declare Danish VAT via the One Stop Shop (OSS) in the Netherlands. You then do not need to register locally in Denmark and file one combined EU return.
- Inventory in Denmark (FBA/warehouse): as soon as you store goods in Denmark, OSS no longer applies to those sales. You then need a local Danish VAT number and file local VAT returns with SKAT. OSS and local registration can coexist perfectly: OSS for your cross-border distance sales, and the local return for your sales from Danish inventory.
In short: if you use Amazon FBA with storage in Denmark, you cannot avoid a local VAT number and local returns. Not sure what applies in your situation? Our VAT specialist Joke is happy to help and will ensure you are fully compliant in Denmark, from registration to filing. So you have time left to focus on your business.
