Moms deadlines 2026 — avoid fees
A missed moms deadline costs DKK 800 plus 0.7%/month interest. Miss several and SKAT makes a 'foreløbig fastsaettelse' — an estimate, typically higher than your actual moms. This guide gives you all 2026 deadlines and shows how to avoid surprises.
Quarterly deadlines 2026 (revenue DKK 5-50M)
If you file quarterly, the 2026 deadlines are: Q4 2025 → 1 March 2026. Q1 2026 → 1 June 2026. Q2 2026 → 1 September 2026. Q3 2026 → 1 December 2026. Payment must reach SKAT the same day. Weekend/holiday deadlines move to next business day. Don't be late — one day costs DKK 800.
Monthly deadlines 2026 (revenue over DKK 50M)
Large businesses file monthly, due on the 25th of the following month. January 2026: due 25 February. February: due 25 March. And so on. SKAT is strict here. If you usually do your bookkeeping the last day before deadline, consider moving it earlier — if you find a problem on the 24th, you have almost no buffer.
Semi-annual deadlines 2026 (revenue under DKK 5M)
Small businesses can file semi-annually. H2 2025 → 1 March 2026. H1 2026 → 1 September 2026. Fewer filings is the upside. The downside: if you don't keep books tidy all year, the semi-annual return can be overwhelming. Many small businesses choose quarterly to spread the workload.
What happens if you miss a deadline?
First consequence: DKK 800 fee, automatic. Second: 0.7% monthly interest on the unpaid amount (moms and fee both). Third — the worst: if you don't file for 2 quarters, SKAT makes a 'foreløbig fastsaettelse' (Momsloven §77). SKAT estimates your moms — usually higher than actual — and you must pay the estimate AND file a correction to get it adjusted. This can block your business from moms refunds or new loans.
How to avoid surprises
Set up three things: (1) Automatic reminders — MomsGate emails you 30/14/7/3/1 days before deadline with estimated net amount. (2) Pre-validation — run 139 validation rules a week before deadline, so you have time to fix errors. (3) Auto-filing — if SKAT NemVirksomhed API is enabled, MomsGate submits directly with one click. For smaller businesses, the TastSelv link works as backup. With these in place, 'moms deadline' becomes a formality.
Conclusion
Moms deadlines are predictable — they come every quarter or month and don't change. Your own proactivity decides whether they're stressful or trivial. With automatic reminders, pre-validation and one-click submission, moms goes from quarterly nightmare to 5-minute routine. And the DKK 800 fee? You'll never see it.
Ofte stillede sporgsmol
What is the next moms deadline?
For quarterly filers, the next deadline is 1 June 2026 (Q1). For monthly filers, the 25th of the following month. MomsGate sends automatic reminders 30/14/7/3/1 days before.
What is foreløbig fastsættelse?
If you don't file for 2 quarters, SKAT estimates your moms (Momsloven §77). The estimate is typically higher than actual, and you must pay it AND file a correction to get it adjusted.
Can I change my filing frequency?
Yes, if your revenue changes. Typically it happens automatically when SKAT updates your classification. MomsGate detects the change and updates your deadlines automatically.
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All Danish moms deadlines for 2026: quarterly, monthly, semi-annual. How to avoid the DKK 800 fee and foreløbig fastsættelse.
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