What is a momsangivelse (VAT return)?

In short

A momsangivelse is the filing of the business's output and input VAT to the Tax Agency for a VAT period. The difference is what you pay or get refunded.

In practice

You file in TastSelv Erhverv on skat.dk, and the deadline depends on your VAT period. With nothing to report you must still file a zero return — forget it, and the Tax Agency makes a provisional assessment and charges a fee.

Go deeper: Danish VAT deadlines 2026: when do you file?

Related terms

• Moms (Danish VAT)
• Momsperiode (VAT period)
• Salgsmoms (output VAT)
• See every term in the dictionary

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