What is a momsperiode (VAT period)?

In short

The momsperiode is the period you report VAT for — monthly, quarterly or half-yearly. It depends on the business's revenue.

In practice

New businesses start on quarterly VAT. Below DKK 5 million in revenue (and filing on time) you can move to half-yearly; above DKK 50 million means monthly. The Tax Agency adjusts the period based on your filings, but you can also request a shorter one.

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

Related terms

• Momsangivelse (VAT return)
• Moms (Danish VAT)
• Momsregistrering (VAT registration)
• See every term in the dictionary

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