BizCortex documentation

Denmark

Standardkontoplan in DKK, momsangivelse worksheet, EU salg uden moms, SAF T DK, OIOUBL, FIK, eIndkomst.

Currency DKK, languages Danish (default) and English, time zone Europe/Copenhagen, fiscal year starting in January.

Chart of accounts: the official Standardkontoplan of the Danish Business Authority (version 1 January 2026), shown as DK_STD, with all 485 postable accounts and Danish names. Every account, also the ones you create, is mapped to a standard account. Reports: balance sheet and income statement under the Danish Financial Statements Act, class B.

VAT: 25 percent, plus zero rated, exempt and reverse charge codes, and pro rata and estimated deduction codes. VAT return: the momsangivelse with the fields exactly as in TastSelv Erhverv, exported as CSV and PDF worksheets that you type into TastSelv. A return for a period already filed becomes a correction. EC sales list: EU salg uden moms in the TastSelv upload file format.

Audit file: SAF T Financial DK 1.0 and 2.1. The SAF T import (1.0 and 2.x) is the migration path from Dinero, Billy, Uniconta and other systems. The export "Postings without voucher" lists posted transactions without an archived document, as the Bookkeeping Act requires.

Invoices: legends in Danish, English and German, the "CVR nr." note and an FIK payment reference when you have an FI agreement.

Electronic invoicing: Peppol BIS 3 (default) and OIOUBL 2.1 for NemHandel to public bodies.

Live connections: CVR lookup through cvrapi.dk (free, no key).

Payroll: the Danish payroll creates the eIndkomst file (uploaded in TastSelv Erhverv) and an ATP and Samlet Betaling worksheet.

Who can use this

  • Owner
  • Admin
  • Accountant

Steps

  1. 1. Deadline: momsangivelse half yearly

    1 September and 1 March.

  2. 2. Deadline: momsangivelse quarterly

    1 June, 1 September, 1 December and 1 March.

  3. 3. Deadline: momsangivelse monthly

    25th of the following month; June by 17 August.

  4. 4. Deadline: eIndkomst

    Last banking day of the month. With "Lille virksomhed (eIndkomst)": 10th of the following month. Only with payroll.

  5. 5. Deadline: EU salg uden moms

    25th of the following month. Only with a VAT ID.

  6. 6. How deadlines move

    A deadline on a Saturday, Sunday or holiday moves to the next banking day. Banking days also exclude Constitution Day (5 June), 24 and 31 December and the Friday after Ascension Day.

Fields and options

EU salg uden moms

Whether the company files the EC sales list. "Automatic" (default) means yes when a VAT ID is entered.

Momsregistreret

The company is registered for VAT. On by default; switched off, the VAT deadlines are removed.

Momsperiode

VAT period: half year, quarter or month. Empty means taken from the VAT return period of the company (yearly is read as half yearly).

Lille virksomhed (eIndkomst)

Small or medium employer: eIndkomst is due on the 10th of the following month instead of the last banking day of the month. Default off.

Foreløbig fradragsprocent (pro rata)

VAT: provisional deduction percentage (last year's VAT liable share of turnover, rounded up to a whole percent) used by the pro rata codes.

Endelig fradragsprocent (årsregulering)

VAT: final deduction percentage of the year. The return of the period ending on 31 December adds the annual adjustment (final minus provisional).

Skønsmæssig fradragsprocent

VAT: estimated deduction percentage used by the estimate codes.

FI kreditornummer

8 digit creditor number of your FI agreement. Invoices then carry the FIK code line as payment reference.

FIK korttype

FIK card type: 71 (15 digit payment ID, default), 73 (no payment ID) or 75 (16 digits).

AES branchegruppe

Payroll: industry group of the AES contribution and the occupational injury levy. Default 71.

eIndkomst testdata

Payroll: mark the eIndkomst file as test data.

Tips

  • File the momsangivelse in TastSelv Erhverv with MitID Erhverv under Moms, Indberet moms, then record the receipt on the filing.
  • Enter the CVR number (and the SE number if it differs), the VAT ID and the IBAN in Administration, Settings, Company.
  • Run "Postings without voucher" regularly to find bookings without a document.

Good to know

  • The Skattestyrelsen system to system interfaces (moms API, EU salg) are not available yet. Returns are typed or uploaded by hand.
  • OIOUBL is checked with the full schematron, but a NemHandel test submission is still pending (review required).
  • A correction file for an EU salg list already filed is not produced; correct it in TastSelv.
  • The eSkattekort is not fetched automatically; enter the card values in the payroll profile. Weekly and 14 day pay periods are not supported.

Related

  • How country packs work

    The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.