Denmark Tax filing deadlines
Denmark Tax filing deadlines: 8 deadline rules held, cited to 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: Den juridiske vejledning. Last checked against the official source on 13 Oct 2026.
Official source: 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: Den juridiske · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Denmark for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 8 deadline rules |
|---|---|
| In force from | — |
| Official source | 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: Den juridiske vejledning — A.B.4.2.1.2 Angivelse og betaling af moms efter hovedreglerne |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/dk/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/dk/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/dk/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment — monthly (turnover above DKK 50m) Businesses whose annual taxable supplies exceed DKK 50 million (ML § 57, stk. 2), or that opted into monthly periods. | monthly | 25th day of the following month (except periods ending in June: 17th day of the 2nd month after the period ends) | moves to the next business day | Den juridiske vejledning — A.B.4.2.1.2 Angivelse og betaling af moms… “senest den 25. i måneden efter afgiftsperiodens udløb” | 2026-10-13 |
| VAT / GST | VAT return and payment — quarterly (turnover DKK 5m–50m) Businesses whose annual taxable supplies exceed DKK 5 million but do not exceed DKK 50 million (ML § 57, stk. 3). | quarterly | 1st day of the 3rd month after the period ends | moves to the next business day | Den juridiske vejledning — A.B.4.2.1.2 Angivelse og betaling af moms… “kvartalet senest den 1. i den tredje måned efter afgiftsperiodens udløb” | 2026-10-13 |
| VAT / GST | VAT return and payment — half-yearly (turnover up to DKK 5m) Businesses whose annual taxable supplies do not exceed DKK 5 million (ML § 57, stk. 4). | semiannual | 1st day of the 3rd month after the period ends | moves to the next business day | Den juridiske vejledning — A.B.4.2.1.2 Angivelse og betaling af moms… “første og anden halvdel af kalenderåret senest den 1. i den tredje måned efter afgiftsperiodens udløb” | 2026-10-13 |
| PAYE / payroll withholding | Payment of withheld A-skat and AM-bidrag — small and medium employers Withholding agents whose A-skat (≤ DKK 1m) and AM-bidrag (≤ DKK 250,000) over the reference 12 months stay below the OPKL § 2, stk. 6 thresholds. | monthly | 10th day of the following month (except the 17th when due in January) | moves to the next business day | Den juridiske vejledning — A.B.4.1.1.3 Betaling af A-skat og AM-bidrag “indbetales senest den 10. i den første måned efter udløbet af kalendermåneden” | 2026-10-13 |
| PAYE / payroll withholding | Payment of withheld A-skat and AM-bidrag — large employers Withholding agents whose A-skat exceeded DKK 1 million or AM-bidrag exceeded DKK 250,000 in the 12-month period from October two years before to September of the previous year (OPKL § 2, stk. 6). Not regions and municipalities. | monthly | last day of the month the period ends | moves to the previous business day | Den juridiske vejledning — A.B.4.1.1.3 Betaling af A-skat og AM-bidrag “Sidste rettidige angivelses- og betalingsdag er forfaldsdagen” | 2026-10-13 |
| Corporate income tax | Corporate acontoskat (provisional tax) — March and November instalments Companies and funds liable to ordinary acontoskat under SEL § 29 A. | semiannual | 20th day of months 3, 11 of the tax year | moves to the next business day | Den juridiske vejledning — C.D.10.4.5.1 Fastsættelse af den ordinære… “Sidste rettidige indbetalingsdag er 20. i forfaldsmåneden” | 2026-10-13 |
| Corporate income tax | Corporate tax return (oplysningsskema) — standard Companies and funds subject to SKL § 12, stk. 1 whose income year does not end in March. | annual | last day of the 6th month after the period ends | moves to the next business day | Den juridiske vejledning — A.C.2.1.2.1.6.2.1 Juridiske personer –… “senest 6 måneder efter indkomstårets udløb” | 2026-10-13 |
| Corporate income tax | Corporate tax return (oplysningsskema) — income year ending in March Companies whose income year ends between 1 and 31 March. | annual | 1st day of the 6th month after the period ends | moves to the next business day | Den juridiske vejledning — A.C.2.1.2.1.6.2.2 Juridiske personer –… “skal oplysninger som nævnt i skl § 2 gives senest den 1. september samme år” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-26 | VAT return and payment — monthly (turnover above DKK 50m) | 2026-09-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday |
| 2026-10-30 | Payment of withheld A-skat and AM-bidrag — large employers | 2026-10-01 – 2026-10-31 | 2026-10-31 2026-10-31 Saturday |
| 2026-11-10 | Payment of withheld A-skat and AM-bidrag — small and medium employers | 2026-10-01 – 2026-10-31 | — |
| 2026-11-20 | Corporate acontoskat (provisional tax) — March and November instalments (instalment 2 of 2) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-25 | VAT return and payment — monthly (turnover above DKK 50m) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | Payment of withheld A-skat and AM-bidrag — large employers | 2026-11-01 – 2026-11-30 | — |
| 2026-12-01 | VAT return and payment — quarterly (turnover DKK 5m–50m) | 2026-07-01 – 2026-09-30 | — |
| 2026-12-10 | Payment of withheld A-skat and AM-bidrag — small and medium employers | 2026-11-01 – 2026-11-30 | — |
| 2026-12-28 | VAT return and payment — monthly (turnover above DKK 50m) | 2026-11-01 – 2026-11-30 | 2026-12-25 2026-12-25 Første juledag (Christmas Day); 2026-12-26 Saturday; 2026-12-27 Sunday |
| 2026-12-31 | Payment of withheld A-skat and AM-bidrag — large employers | 2026-12-01 – 2026-12-31 | — |
| 2027-01-18 | Payment of withheld A-skat and AM-bidrag — small and medium employers | 2026-12-01 – 2026-12-31 | 2027-01-17 2027-01-17 Sunday |
| 2027-01-25 | VAT return and payment — monthly (turnover above DKK 50m) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-29 | Payment of withheld A-skat and AM-bidrag — large employers | 2027-01-01 – 2027-01-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
| 2027-02-10 | Payment of withheld A-skat and AM-bidrag — small and medium employers | 2027-01-01 – 2027-01-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Denmark series: Policy interest rate · Late-payment interest (morarente) · Statutory default interest (morarente) · Value added tax (moms / merværdiafgift) · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (forbrugerprisindeks, year-on-year) · Corporate income tax (selskabsskat) · Withholding tax rates · Personal income tax (state income tax, indkomstår 2026) · Statutory social-insurance contributions · Danmarks Nationalbank exchange rates
The same figure elsewhere: Finland · France · Germany · Ireland · Italy · all 18