VAT returns are required to be filed by businesses in Denmark as follows:
| Turnover | Filing requirement |
| Exceeding DKK 50 million | Monthly VAT returns |
| Between DKK 5 million and DKK 50 million | Quarterly VAT returns |
| Less than DKK 5 million | Half-yearly VAT returns |
Businesses that are normally in a repayment position can apply to file monthly returns (instead of quarterly returns) and quarterly returns (instead of half-yearly returns). If a business chooses to apply
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Web page updated on 17 Mar 2025 13:25