Deadlines 2025: Reporting & Payment

  • 2 minute read
  • Finance & Accounting, Legal & Corporate Law, Payroll & HR
Q1
Q2
Q3
Q4

January 2025

2. January: 

  • Samlet Betaling Q3

15. January: 

  • Excise duties.
  • Payroll tax method 2: December 2024.
  • Payroll tax method 1,3 og 4: Q4 2024.
  • Intrastat group 1.
  • Feriekonto (holiday allowance).

17. January: 

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

20. January:

  • B-tax: 1st rate.

24. January:

  • Intrastat group 2.

25. January:

  • EU sales without VAT: Q4 2024.

27. January:

  • VAT: December 2024
  • EU sales without VAT: December 2024.
31. January: 
  • OSS VAT: Q4 2024.
  • IOSS VAT: December 2024.
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

February 2025

3. February: 

  • Tax on account: 3rd rate.

10. February

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. February: 

  • Feriekonto (holiday allowance).
  • Intrastat group 1.

17. February: 

  • Payroll tax method 2: January 2025.
  • Excise duties.

20. February: 

  • B-tax: 2nd rate.

25. February: 

  • VAT: January 2025.
  • EU sales without VAT: January 2025.
  • Intrastat group 2.

28. February: 

  • IOSS VAT: January 2025.
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).
  • ATP: Reporting Q4. 

March 2025

3. March: 

  • VAT: H2, 2024.
  • VAT: Q4, 2024.

10. March:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. March: 

  • Feriekonto (holiday allowance).
  • Intrastat group 1.

17. March: 

  • Payroll tax method 2: February 2025.
  • Excise duties.

20. March: 

  • Tax on account: 1st rate.
  • B-tax: 3rd rate.

25. March: 

  • VAT: February 2025.
  • EU sales without VAT: February 2025.
  • Intrastat group 2.

31. March: 

  • IOSS VAT: February 2025.
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

April 2025

1. April: 

  • Samlet Betaling Q4.

10. April: 

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. April:

  • Intrastat group 1.

15. April: 

  • Payroll tax method 2: March 2025.
  • Payroll tax method 1,3 og 4: Q1 2025.
  • Excise duties.
  • Feriekonto (holiday allowance).

22. April:

  • B-tax: 4th rate.

25. April:

  • VAT: March 2025.
  • EU sales without VAT: March 2025.
  • EU sales without VAT: Q1 2025. 
  • Intrastat group 2.

30. April:

  • OSS VAT: Q1 2025.
  • IOSS VAT: March 2025. 
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).
  • Annual report: Accounting class D. 

May 2025

1. May: 

  • Commercial real estate tax: 1st rate.

12. May:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. May:

  • Intrastat group 1.

15. May: 

  • Payroll tax method 2: April 2025.
  • Excise duties.
  • Feriekonto (holiday allowance).

20. May: 

  • B-tax: 5th rate.
  • Intrastat group 2.

26. May: 

  • VAT: April 2025.
  • EU sales without VAT: April 2025. 

28. May: 

  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

31. May: 

  • IOSS VAT: April 2025.
  • ATP: Report Q1.

June 2025

2. June: 

  • VAT: Q1 2025

10. June:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.
13. June:
  • Feriekonto (holiday allowance).

16. June: 

  • Payroll tax method 2: May 2025.
  • Excise duties.
  • Intrastat group 1.

25. June: 

  • EU sales without VAT: May 2025.
  • VAT: May 2025. 
  • Intrastat group 2.

30. June: 

  • IOSS VAT: May 2025 
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).
  • Annual report: Accounting class B & C.

July 2025

1. July: 

  • Tax return: Business 2024 (09:00 AM).

10. July: 

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. July:

  • Intrastat group 1.

15. July: 

  • Payroll tax method 2: June 2025.
  • Payroll tax method 1,3 og 4: Q1 2025.
  • Excise duties.
  • Feriekonto (holiday allowance).

21. July:

  • B-tax: 6th rate.

25. July:

  • EU sales without VAT: Q2 2025. 
  • Intrastat group 2.

31. July:

  • OSS VAT: Q2 2025.
  • IOSS VAT: June 2025. 
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

August 2025

11. August:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. August:

  • Intrastat group 1.

15. August: 

  • Payroll tax method 2: July 2025.
  • Payroll tax method 4: Year 2024.
  • Excise duties.
  • Feriekonto (holiday allowance).

18. August: 

  • VAT: June 2025.
  • EU sales without VAT: June 2025.

20. August: 

  • B-tax: 7th rate.

25. August: 

  • VAT: July 2025.
  • EU sales without VAT: July 2025.
  • Intrastat group 2.

29. August: 

  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).
  • Transfer Pricing: Jan-Dec. financial year.

31. August:

  • IOSS VAT: July 2025.
  • ATP: Report Q2.

September 2025

1. September: 

  • VAT: H1 2025.
  • VAT: Q2 2025.

10. September:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

12. September:

  • Intrastat group 1.

15. September: 

  • Payroll tax method: August 2025.
  • Excise duties.
  • Feriekonto (holiday allowance).

22. September: 

  • B-tax: 8th rate.
24. September:
  • Intrastat group 2.

25. September:

  • VAT: August 2025.
  • EU sales without VAT: August 2025.

30. September: 

  • IOSS VAT: August 2025.
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).
  • VAT return: 2024.

October 2025

1. October: 

  • Commercial real estate tax: 2nd rate.
  • Samlet Betaling: Q2.

10. October: 

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. October:

  • Intrastat group 1.

15. October: 

  • Payroll tax method 2: September 2025.
  • Payroll tax method 1,3 og 4: Q3 2025.
  • Excise duties.
  • Feriekonto (holiday allowance).

20. October:

  • B-tax: 9th rate.
24. October:
  • Intrastat group 2.

25. October:

  • EU sales without VAT: Q3 2025. 

27. October:

  • VAT: September 2025.
  • EU sales without VAT: September 2025.

31. October:

  • OSS VAT: Q3 2025.
  • IOSS VAT: September 2025. 
  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

November 2025

10. November:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

14. November: 

  • Feriekonto (holiday allowance).
  • Intrastat group 1.
17. November:
  • Payroll tax method 2: October 2025.
  • Excise duties.

20. November: 

  • Corporate tax: Tax on account 2nd rate.
  • B-tax: 10th rate.

25. November: 

  • VAT: October 2025.
  • EU sales without VAT: October 2025.
  • Intrastat group 2.

28. November: 

  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

30. November:

  • IOSS VAT: October 2025.
  • ATP: Report Q3.

December 2025

1. December: 

  • VAT: Q3 2025.

10. December:

  • A-tax and am contribution SMEs.
  • Dividend tax SMEs.

12. December:

  • Intrastat group 1.

15. December: 

  • Payroll tax method 2: November 2025.
  • Excise duties.
  • Feriekonto (holiday allowance).
19. December:
  • Intrastat group 2.

29. December: 

  • VAT: November 2025. 
  • EU sales without VAT: November 2025. 

30. December:

  • A-tax & am contribution: Large companies.
  • Dividend tax: Large companies.
  • Feriekonto (holiday allowance).

31. December:

  • IOSS VAT: November 2025.
  • Agreement about transfer of 5th week of holiday.

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