Correcting your VAT return or payment

1. Click ‘Indberet moms’ (File your VAT return) and file a new return with the correct amounts. 
2. Click ‘Godkend’ (Accept).
3. You now see a new receipt page telling you how much you need to pay. You can pay via online banking via Nets direct debit, Visa/Dankort or MobilePay.
4. Log off E-tax.

You have now corrected your VAT return. You can correct your return until 16:00 (4 p.m.) on the same day. If you need to make any corrections after 16:00 (4 p.m.), you will have to follow another procedure (see below).

If you discover an error after 16.00 (4 p.m.) on the day you filed your VAT return, you should make the correction as described below:

1. Click ‘Moms’ (VAT) in the left-hand menu.
2. Click ‘Tidligere indberettet’ (Previous VAT returns).
3. Select the period you want to correct and click ‘Ret indberetning’ (Correct VAT return).
4. Enter corrections in the field ‘Ændring’ (Correction) or in the field ‘Resultat’ (Result) and click ‘Godkend’ (Accept).
5. You now see a receipt page telling you how much you need to pay or how much you will be refunded. You can pay via online banking or Nets direct debit. If your business has signed up for Nets, you can proceed to pay by clicking ‘Fortsæt’ (Continue).
6. If you want to pay via online banking, copy 'Identifikationslinjen til netbank’ (Payment ID for online banking) to your online banking.
7. Enter your corrections and click ‘Godkend’ (Accept).
8. You now see a receipt page telling you how much you need to pay or how much you will be refunded. You can pay via online banking or Nets direct debit.
9. Log off E-tax.

You have now corrected your VAT return. The result is available immediately and you can set up possible payments with Nets Leverandørservice (Supplier Service) and see which amounts will be transferred to your business's Tax account. See how you correct payments via Nets Leverandørservice below.

If you have entered a negative VAT return figure (i.e. a VAT refund is due), you cannot correct the period as long as we are processing the negative figure. If you have any corrections to the negative VAT return figure which you would like to be included in the processing, please send us a message using the email function ‘Send email to SKAT’ in E-tax for businesses (TastSelv Erhverv).

If SKAT has previously made a correction for a period, neither you nor your accountant can make a correction for this particular period.

Please note that corrections previously made via forms or letters to SKAT will not appear from your receipts in E-tax for businesses. The figures in the column ‘Tidligere indberettet’ (Previous VAT returns) do not include any previous manual corrections. This is merely a limitation on how the figures are shown in E-tax for businesses.  SKAT has registered your previous corrections made via forms, and therefore, these corrections do not need to be re-entered. However, if you have previously corrected a VAT return by means of form 31.009 and you now have additional corrections to the same VAT return, it is important that you enter the new difference in the column ‘Ændring’ (Correction). The column ‘Resultat’ (Result) also excludes corrections previously made via forms.

1. Log on to E-tax for businesses.

2. Click ‘Øvrige indberetninger’ (Other declarations).

3. Click ‘Betalinger via leverandørserviceaftale’ (Payments via supplier service agreement).

4. Click ‘Ret indbetaling’ (Correct payment) next to the payment you would like to correct.

5. Enter your corrections under ‘Nyt beløb til betaling’ (New amount payable) and ‘Ny trækdato’ (New withdrawal date).

6. Click ‘Godkend’ (Accept).

You can change pending payments until 16:00 (4 p.m.) on the business day before the payment is withdrawn.  Please contact your bank if you would like to change your payment later than this time.

If you choose to have your payment withdrawn on a date that is not a business day, the system will automatically move the date to the first following business day.

You can change pending payments of VAT, payroll tax, excise duties, import specifications (customs duties), dividend tax, A-tax (tax deducted from income at source) and labour market contributions (AM-bidrag).

Please note that SKAT cannot change your pending payments.

If more than three years have passed since the date when the VAT or tax should have been declared, SKAT can only raise the amount of your VAT assessment if you want SKAT to do so.

In the same circumstances, SKAT can only raise raise the amount of an assessment on its own initiative if the under-declaration of VAT was due to gross negligence on the part of the business or business representative.

If you want SKAT to reopen and correct your VAT return after the expiry of the three-year deadline, please contact SKAT by email.

1.  Click ‘Kontakt’ (Contact) in the top menu.

2.  Click ‘Send besked til SKAT’ (Send email to SKAT).

3.  Click ‘Moms, lønsum og EU-salg uden moms’ (VAT, Payroll tax and EU sales exclusive of VAT).

4.  Click ‘Rettelse af momsindberetning - 3 år eller ældre perioder’ (Correction of VAT return - periods of at least three years ago).

If you do not want SKAT to reopen and correct your VAT return, you can use the contact form to inform us of the error and why it was made.

If you inform SKAT of an error and SKAT finds that it is a question of gross negligence, we will raise the amount of your VAT assessment.

After three years from the time the VAT return was due, it can only be corrected under certain conditions.

Conditions for correcting your VAT return and taxes after the expiry of the three-year deadline

VAT and taxes can only be corrected after the three-year deadline if

• the VAT return was filed according to a SKAT practice which has subsequently been judged as in contravention of legislation

• the correction is a direct consequence of another correction of your VAT return/tax return.  If, for example, your business has registered VAT deduction in an incorrect period and SKAT consequently raises the amount of the VAT assessment, your business can claim the deduction in the right period even if the deadline has expired

• under special circumstances (see below). 

Special circumstances allowing for corrections in VAT returns after the deadline

The circumstances that caused an incorrect VAT return must be external circumstances that cannot be blamed on you or your consultant. Matters such as you or your consultant forgetting a deduction, misunderstanding rules or making incorrect entries do not warrant extension of the three-year deadline.

Permission to reopen a VAT return

If you want SKAT to reopen and correct your VAT return after the expiry of the three-year deadline, please contact SKAT by email.

1.  Click ‘Kontakt’ (Contact).

2.  Click ‘Send besked til SKAT’ (Send email to SKAT).

3.  Click 'Moms, lønsum og EU-salg uden moms’ (VAT, Payroll tax and EU sales exclusive of VAT).

4.  Click ‘Momsrettelse - 3 år eller ældre perioder’ (Correction of VAT return - periods of at least three years ago).

5.  Click ‘Tidligere angivet for meget’ (Previous over-declaration).

In your request, you should inform SKAT which tax you want corrected and what it should be corrected from and to. Additionally, you should state why you want the error corrected at this late point in time.