Skattestyrelsen warns 470,000 Danish businesses of VAT deadline

The Danish Tax Agency (Skattestyrelsen) has issued a warning to nearly 470,000 businesses regarding an upcoming reporting deadline on September 1. Companies must report and pay VAT for either the second quarter or the first half of 2026 by this date.

Failure to meet the deadline allows the tax authority to issue an estimated assessment, which triggers an immediate fine of 1,400 DKK per missing period, plus interest. For businesses that repeatedly fail to comply—specifically those receiving four consecutive estimated assessments—the state may revoke their VAT and tax registrations, effectively forcing the business to cease operations.

Data indicates that compliance is improving. The number of estimated assessments issued by the agency fell from 237,000 in 2019 to 105,000 in 2025, a decrease of nearly 56%. Officials attribute this trend to targeted efforts to encourage timely reporting, though newly established businesses remain particularly vulnerable to missing deadlines.