11 Denmark | Commentary

Penalties

11 Denmark | Commentary

Penalties and interest

Penalties

The Danish VAT system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, the penalties are geared towards encouraging taxpayers to take reasonable care in the process of fulfilling their obligations under the VAT system.

Businesses may receive a fine for late registration, but in many cases the Danish tax authorities do not claim late registration fines. Penalties are only charged in cases of abuse or unwillingness to register and pay Danish VAT.

The penalty for failure to submit the VAT return by the due date is DKK 65 per payment

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