In 2025, monthly VAT filers must submit their June report by 18 August, while quarterly or semiannual filers must submit their second-quarter or first-half reports by 1 September.

The Danish Tax Agency (Skat) has issued a reminder for companies engaged in both taxable and VAT-exempt activities that they must update their 2024 VAT deduction percentage by August if it is calculated according to the proportion of taxable income.

VAT and partial deduction rate

At the end of the year, companies entitled to partial VAT deduction must adjust their deduction using the final partial deduction rate, based on the proportion of income that is subject to VAT. For companies whose financial year follows the calendar year, the 2024 adjustment should be included in the VAT return for the period ending in June 2025.

The final VAT submission deadlines for 2025 are as follows:

  • Companies that report VAT monthly must submit their June 2025 VAT report by 18 August 2025.
  • Companies that report VAT quarterly or semiannually must submit their second quarter or first half of 2025 VAT reports by 1 September 2025.

In 2024, the Danish Tax Agency mandated all companies to report in their June VAT return if they had any VAT-exempt activities in the past year. The agency introduced new rules in 2024 to explain how companies should determine the correct preliminary partial deduction rate for 2025.

Additionally, if a company did have VAT-exempt activities, it must also provide:

  • The preliminary partial deduction rate.
  • The end date of the financial year is used to calculate that rate.