Guided workflow for preparing and filing the Danish momsangivelse via TastSelv Erhverv. Covers transaction classification, reverse charge on foreign services, blocked input VAT rules under momsloven §42, and populating all nine rubriks for quarterly, half-yearly, or monthly filers.
Confirm the client is momsregistreret with Skattestyrelsen, establish their filing frequency (monthly for turnover > DKK 5M, quarterly for DKK 1–5M, half-yearly for < DKK 1M), and identify the exact period covered. Verify the CVR/SE number and momsregistreringsnummer, and check whether the client belongs to a VAT group (fællesregistrering) or has a fiscal representative — either of which is out of scope.
Gather the minimum required inputs: a complete bank statement for the period in CSV, PDF, or pasted text. Recommended additions are sales invoices for intra-EU B2B supplies and exports, purchase invoices for any input VAT claim above DKK 1,500, and the prior period momsangivelse for any carry-forward credit. Flag immediately if the bank statement is missing — that is a hard stop.
Work through every bank statement line and classify it using the supplier pattern library and Tier 1 rules under momsloven. Apply the 25% standard rate (Denmark has no reduced rates) to all taxable domestic supplies. Flag EU and non-EU service purchases for reverse charge treatment (rubrik 3 output / rubrik 4 input under momsloven §46(1) nr. 1), EU goods acquisitions (rubrik 2 / rubrik 4), and exports (rubrik 8) or intra-EU B2B supplies (rubrik 7). Identify blocked input VAT items: entertainment blocked under §42(2) (only 25% of VAT recoverable with documentation), motor vehicles, private use. Raise Tier 2 questions for ambiguous lines (fuel, mixed-use phones, cash withdrawals, rent without a VAT invoice).
Aggregate the classified transactions into the nine rubrik totals of the momsangivelse. Rubrik 1 = output VAT on Danish sales; rubrik 2 = output VAT on EU goods acquisitions; rubrik 3 = output VAT on reverse-charge services from abroad; rubrik 4 = total deductible input VAT; rubrik 5 = net VAT payable or refundable (1+2+3 minus 4); rubrik 6 = net value of domestic taxable sales; rubrik 7 = net value of intra-EU B2B supplies and services; rubrik 8 = net value of exports outside the EU; rubrik 9 = net value of EU goods acquisitions. Apply the capital goods scheme check (momsloven §43–44) for any single asset with net cost ≥ DKK 100,000. Confirm VIES validation for any EU B2B customer in rubrik 7.
Perform a final reasonableness check: compare rubrik 5 (net VAT payable/refundable) to the prior period and to the client's expectations. Confirm the filing deadline — 25th of the month following the period end for monthly and quarterly filers; 1 August and 1 February for half-yearly filers. Submit via TastSelv Erhverv on skat.dk. After submission, reconcile the VAT payment or refund to the bank statement and retain the momsangivelse confirmation and all supporting documents for the statutory 5-year retention period.
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