The Complete SKAT Filing Deadline Calendar for 2026 (Monthly, Quarterly, Semi-Annual)
A missed SKAT deadline costs DKK 800 minimum, and with repeat offences it quickly escalates to provisional assessment — where SKAT estimates your liability upward and tacks on interest. Every Danish business owner needs a reliable deadline calendar, yet SKAT's own portal buries the dates across multiple sub-pages and uses internal jargon. This post consolidates every 2026 deadline you care about into one document, explains the penalty mechanics, and shows you how to automate the reminders so missing a filing becomes impossible.
Why deadlines matter more than you think
Missing a moms deadline in Denmark is not like missing a library book return. SKAT's penalty schedule is immediate and compounding. The first consequence is a DKK 800 flat penalty per missed filing. The second is daily interest at 0.7% (the current Renteloven rate), calculated from the day after the deadline until payment is received. The third — and most damaging — is provisional assessment: after two consecutive missed deadlines SKAT can estimate your VAT liability based on industry benchmarks, almost always upward. Provisional assessments are presumed correct unless you can disprove them, which means the burden of proof flips against you.
Repeat offenders also lose access to certain SKAT programmes, including the ability to file quarterly (you get forced back to monthly) and eligibility for certain export-related VAT schemes. For a growing business, losing quarterly filing alone can cost 8 hours per month of additional compliance work.
The penalty schedule explained
SKAT applies penalties in a predictable sequence. Day 0 is the deadline. Day 1: daily interest begins accruing at 0.7% annualised, plus the flat DKK 800 filing penalty is triggered. Day 14: SKAT sends a first reminder via TastSelv Erhverv. Day 30: if still unfiled, a second reminder is sent and the interest continues accumulating. Day 60: SKAT may issue a provisional assessment and start recovery action. Day 90: the provisional assessment becomes enforceable and collection can escalate to debt collection agencies or bank account freezes.
The interest compounds daily on the outstanding VAT amount, not on the penalty itself. For a quarter with DKK 40,000 in VAT due, 30 days of missed filing costs roughly DKK 240 in interest plus the DKK 800 penalty — a total of DKK 1,040. But the real cost is the risk of provisional assessment, which for a business with noisy revenue can easily land DKK 10,000-20,000 higher than actual liability.
The 2026 deadline table by filing frequency
Monthly filers: deadline is the 25th of the month following the period. For example, January 2026 moms is due by 25 February 2026. Full 2026 dates: 25 Feb (Jan), 25 Mar (Feb), 27 Apr (Mar — note: 25 is a Saturday), 26 May (Apr — note: 25 is a Monday bank holiday delayed), 25 Jun (May), 27 Jul (Jun), 25 Aug (Jul), 25 Sep (Aug), 26 Oct (Sep), 25 Nov (Oct), 28 Dec (Nov — holiday delayed), 25 Jan 2027 (Dec).
Quarterly filers: deadline is the 1st of the third month after the period. Q1 2026 (Jan-Mar) is due 1 June 2026. Full 2026 dates: 1 Jun (Q1), 1 Sep (Q2), 1 Dec (Q3), 1 Mar 2027 (Q4).
Semi-annual filers (smallest businesses, under DKK 5M/year): deadline is 1 September for H1 and 1 March for H2. Full 2026 dates: 1 Sep 2026 (H1 Jan-Jun), 1 Mar 2027 (H2 Jul-Dec).
Note that when the deadline falls on a weekend or bank holiday, SKAT automatically extends it to the next business day. Moms Autopilot applies this adjustment automatically.
Other SKAT deadlines every business should know
Beyond moms, several other SKAT deadlines hit Danish businesses every year. A-skat and AM-bidrag (payroll tax and labour market contribution) are due on the 10th of the following month for companies below DKK 1M in annual A-skat, and on the last business day of the following month for larger employers. Selskabsskat (corporate tax) aconto installments fall on 20 March and 20 November each year, with the full-year reconciliation (acontorate) due 20 November 2026 for 2025 income.
Annual regnskab (annual accounts) filing via Erhvervsstyrelsen is due 5 months after the end of the financial year for most companies, extended to 6 months for small companies with revenue under DKK 4M. For a calendar year company with 31 December 2025 year-end, the regnskab must be filed by 31 May 2026 (or 30 June 2026 for small companies). Missing this deadline triggers escalating tvangsboder up to DKK 30,000 and can eventually result in compulsory dissolution.
Automating deadline awareness
The most reliable way to never miss a SKAT deadline is to outsource the memory function to a system. Moms Autopilot sends staged reminders at 14 days, 7 days, 3 days, and 1 day before each deadline — via email, SMS, and in-app notifications. Each reminder includes the expected payment amount so you can pre-fund your clearing account. If your liquidity is tight, the system also alerts you 30 days out so you have time to arrange financing.
For non-moms deadlines (A-skat, selskabsskat, regnskab), Sitenyx integrates with your Google Calendar or Outlook to add permanent recurring entries with the correct dates and payment amounts. The calendar is generated from your actual company metadata — filing frequency, financial year end, and historical A-skat size — so the dates are always accurate for your specific situation. No generic template, no manual date math.
Conclusion: memory is a system problem
Missing SKAT deadlines is not a discipline problem. It's an information problem — the deadlines are complex, vary by company, and shift when holidays fall on weekends. Solving it requires a system that knows your filing frequency, tracks the upcoming period, and reminds you with enough lead time to act. Whether you use Moms Autopilot, a custom calendar setup, or a careful spreadsheet, the principle is the same: take the date-remembering job out of your head and put it into a system that never forgets. The DKK 800 you save per avoided penalty pays for almost any automation you can buy.
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What happens if I file on time but pay late?
Filing and payment are separate obligations. Late payment incurs daily interest at the Renteloven rate (0.7% annualised in 2026), calculated from the day after the deadline. There is no flat penalty for late payment if filing was on time, but the interest adds up quickly on large balances.
Can I switch from monthly to quarterly filing to reduce deadline stress?
Yes, if your annual revenue is under DKK 55 million. You can apply via TastSelv Erhverv to switch filing frequency, and the change takes effect from the next period. Be aware that switching to quarterly means larger moms payments concentrated four times per year instead of twelve, so plan your liquidity accordingly.
Do deadlines shift for businesses that close for the summer holiday?
No. SKAT does not grant deadline extensions for holiday closures. If your deadline falls during sommerferien, you must either file early or arrange for someone to handle it during the closure. Automation eliminates this problem entirely — the system files regardless of whether your team is on the beach.
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Never miss a SKAT deadline again. Full 2026 calendar for moms, A-skat, AM-bidrag, selskabsskat, and more — plus penalty rules and automation tips.
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