Zero Declaration of VAT
- 2 minute read
- Finance & Accounting
Zero-filing VAT is an important part of running a business, even during periods of no turnover. Here is an updated guide on how to handle VAT reporting in 2025 if you do not have VAT-liable activities and therefore need to file a zero declaration of VAT.
What is a zero declaration of VAT?
Zero declaration of VAT is the process by which a company reports DKK 0 in VAT for a given period, even when there has been no turnover or VAT-liable activities. It is a statutory procedure that ensures that the Danish Tax Agency is kept informed of your company’s VAT status, regardless of economic activity.
When must you file a zero declaration of VAT?
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During periods without sales or purchases of VAT-liable goods/services.
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During temporary shutdown or seasonal inactivity.
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As long as the business is VAT registered, even if there has been no activity during the period.
How to make a zero declaration - step by step
- Log in to TastSelv Erhverv / E-tax for businesses with your MitID.
- Navigate to VAT reporting: Select “VAT” and then “VAT reporting”.
- Start the reporting: Click on “Report VAT”.
- Select period: Find the relevant VAT period and select “Report VAT”.
- Fill in and confirm: Enter “0” in the relevant fields for input VAT and sales VAT.
- Approve and submit the reporting.
Pitfalls to avoid when filing a zero declaration
Meet the deadline: Even if you report zero, it still needs to be done on time.
Be consistent: Report zero for all periods of no activity.
Double-check: Make sure you really have not had any VAT-liable transactions during the period.
Consequences of not making a zero declaration
It is a legal requirement that all VAT-registered companies must report VAT, regardless of turnover. And there can be major consequences for not reporting VAT – regardless of whether you have VAT-liable activities, or are required to make a zero declaration.
If you do not report anything on time, your VAT will be estimated at a minimum of DKK 12,000, and you will be charged DKK 1,400. Failure to report for 4 VAT periods in a row can lead to the forced closure of the company – even if there should have been a zero report.
VAT deadlines 2025
The VAT deadlines depend on the company’s annual turnover. See the complete overview of VAT deadlines you need to deal with in 2025 below.
