What is moms (VAT)?

Moms (Danish VAT) is a 25% tax on goods and services. As a business, you collect it from your customers (salgsmoms/output VAT) and deduct it from your own purchases (købsmoms/input VAT). The difference goes to — or is refunded by — Skattestyrelsen.

When must you register?

You must register for VAT when your taxable revenue is expected to exceed 50,000 DKK within any rolling 12-month period. This is based on revenue, not profit.

You must register at least 8 days before you expect to reach the threshold. If you miss it and Skattestyrelsen determines you should have been registered, they can demand backdated VAT — which you'll owe personally since you likely didn't charge it to your customers.

Voluntary registration: You can register voluntarily even below the threshold — useful if you have significant startup costs and want to claim input VAT from day one.

Sales VAT and purchase VAT

Sales VAT (salgsmoms): Added to your prices and collected from customers. If your price is 1,000 DKK, you add 25% and invoice 1,250 DKK. The 250 DKK belongs to the state.

Purchase VAT (købsmoms): VAT you pay on business purchases. As a registered business you deduct this — it's not a cost to you.

The net you pay or receive: sales VAT − purchase VAT = amount due to/from Skattestyrelsen.

When to report and pay

New businesses report quarterly by default via TastSelv Erhverv at skat.dk using MitID Erhverv.

2026 quarterly deadlines: Q1 (Jan–Mar) by 1 June; Q2 (Apr–Jun) by 1 September; Q3 (Jul–Sep) by 1 December; Q4 (Oct–Dec) by 1 March 2027.

Even if you had zero sales and zero purchases, you must still submit a nil return. Missing deadlines triggers fines.

Who doesn't need to register?

Certain services are VAT-exempt — including healthcare professionals, some educational activities (with new rules from 1 January 2026), taxi services, and authors and composers. These typically pay lønsumsafgift instead. Check skat.dk or contact Skattestyrelsen if you're unsure about your sector.