Potential New Deadlines for VAT Reporting and Payment 2025

Around November, many companies in Denmark will receive a message in Digital Post from the Danish Tax Agency stating that the company will have to follow new reporting and payment deadlines for VAT starting from 2025. 

Why you may have new VAT deadlines

Once every year the size of your VAT-subject sales for the period from July to June is calculated. And if the amount within this period exceeds certain thresholds, you will have to adhere to new reporting and payment schedules. And if you have multiple CVR- or SE numbers, the total VAT-subject sales including EU- and export sales is included. 

Your deadlines for 2024 are the same as before – the new schedule only applies to the VAT periods starting January 2025 and does not apply to your deadlines for December 2024, Q4 2024, or H2 2024.

Complaints regarding new VAT deadlines

You can file a complaint regarding the verdict to the Danish Tax Appeals Board. It must be received no later than 3 months after the date that the letter regarding the changes was sent. 

You must support your complaint with justifications and ideally also with documentation. Filing the complaint costs 1200 DKK, which will be refunded if your complaint or appeal is fully or partially successful.

VAT deadlines for 2025

SKAT updates the official deadlines here: Payment and Deadlines for businesses.

Remember to update your administrative systems with these new deadlines, and inform whoever may be responsible for your VAT, whether it is done inhouse or is outsourced.

Biannual VAT

If your company’s total VAT-subject turnover is less than 5 million DKK annually, and you are reporting and paying on time, you will likely follow the biannual VAT schedule. 

However, newly started companies must report and pay VAT quarterly for at least 1.5 years. After this, the Danish Tax Agency will assess your turnover, and after this, you may have your VAT schedule changed to biannual.

The expected deadlines for biannual VAT in 2025 are:

1. half of 2025: 1. September 2025

2. half of 2025: 2. March 2026

Quarterly VAT

If you are a newly started company, if you have applied for quarterly VAT, or if your VAT-subject revenue is between 5-50 million DKK annually, you will likely follow the quarterly VAT schedule. 

The expected deadlines for quarterly VAT in 2025 are:

1. quarter 2025: 2. June 2025

2. quarter 2025: 1. September 2025

3. quarter 2025: 1. December 2025

4. quarter 2025: 2. March 2026

Monthly VAT

If your VAT-subject revenue is more than 50 million DKK annually or if you have applied for monthly VAT, you will likely follow the monthly VAT schedule.

The expected deadlines for monthly VAT in 2025 are: 

January 2025: 25. February 2025

February 2025: 25. March 2025

March 2025: 25. April 2025

April 2025: 26. May 2025

May 2025: 25. June 2025

June 2025: 19. August 2025

July 2025: 25. August 2025

August 2025: 25. September 2025

September 2025: 27. October 2025

October 2025: 25. November 2025

 November 2025: 29. December 2025

 December 2025: 26. January 2025

At mighty admins, we can assist you with:  
VAT registrations.
 
VAT filings – and mandatory reconciliation and probability analysis.
Tax returns, statements, and reportings.

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