Denmark VAT Filing Extensions

The Danish Parliament (Folketinget) has passed an aid package to help businesses during the COVID pandemic. This means your VAT settlement deadlines might have been extended by The Danish Tax Agency (Skattestyrelsen). There are different deadlines depending on if you are a large, medium or small sized company. Below are some general guidelines, but we strongly encourage you to contact us to discuss and analyze your VAT liabilities.

For large businesses (with a turnover of more than DKK 50 million) settling VAT on a monthly basis the deadline for filing their VAT return and paying VAT has been extended:
• The deadline of 17 August is not extended as it is already an extended deadline
• The deadline of 25 August has been extended to 9 September 2020
• The deadline of 25 September has been extended to 2 October 2020

For medium-sized businesses it is extended by three months for the first and third quarters of 2020; and small businesses by six months for the first half of 2020. The periods are combined, so that if your business files quarterly, you pay VAT in continuation of the VAT return for the second and fourth periods. Whereas if you file every six months, you pay VAT in continuation of the VAT return for the second period. However, VAT returns can still be filed at the original deadlines and with, for example, refund of negative VAT.

Extended quarterly VAT settlement:
• The 2 June 2020 deadline is extended to 1 September 2020
• The 1 September 2020 deadline remains unchanged
• The 1 December 2020 deadline is extended to 1 March 2021
• The 1 March 2021 remains unchanged

Extended half-year settlement:
• The 1 September 2020 deadline is extended to 1 March 2021
• The 1 March 2021 deadline remains unchanged

The deadlines for reporting EU sales exclusive of VAT have not been extended. The same goes for the VAT One Stop Shop filing deadlines. Please be aware of the deadlines, if you have any questions do not hesitate to contact us at vat@eurovat.com.

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