Paying tax on account and corporation tax

The company may pay optional tax on account, if the ordinary tax on account seems to be too low, for example. To do so, you have to report your optional tax on account payment in E-tax for businesses (TastSelv Erhverv) where you also find a reporting guide.

We recommend that you log on to E-tax for businesses regularly to check your tax account. All tax on account instalments will appear from the company’s tax account as amounts payable to the Danish Tax Agency (Skattestyrelsen). We do not automatically reduce the optional tax on account if the company does not make the payment.

Optional tax on account does not appear in the tax account until the day after that the reporting has been made in E-tax for businesses.

When you set up optional tax on account, the tax on account falls due immediately. This is relevant if your do your reporting early.

Example: If you make a payment to your tax account for VAT purposes, but the VAT amount does not appear in your tax account, your payment will be used to pay tax on account, as the tax account covers any other known outstanding (such as tax on account)

Deadlines

The payment deadlines for optional tax on account are 20 March for the first instalment, 20 November for the second and 1 February after the income year for the third.

It is important to report changes before you pay, otherwise you may risk that your payment is returned.

Requesting a refund of optional tax on account prematurely

In future, if companies request a refund of paid optional tax on account before the tax assessment notice is available and at times when the certificate of deposit interest rate is lower than -0.2%, such companies will be charged a negative interest rate. From 22 July 20222, there is no negative interest rate.

If the tax on account instalment is too high, the company may reduce the instralment in E-tax for businesses (TastSelv Erhverv).

The reduction must be made no later than on the day of the deadline.

The tax assessment notice for income year 2022 was sent by Digital Post in October 2023. We will send tax rhe assessment notice for 2023 in October 2024.

You can see your tax assessment notice in E-tax for businesses (TastSelv Erhverv), ’Kontakt’ (Contact), ’Meddelelses arkivet’ (Message archive).

If you are entitled to a refund of overpaid tax, it will be deposited into the tax account of the company.

If the company has outstanding tax to pay, it will likewise be managed via the company tax account. The payment ID to be used is stated in the tax assessment notice or under the company tax account, stamoplysninger (Master data) in E-tax for businesses.

If the company has entered a joint taxation group, the management company will receive the tax assessment notice. Payment will be charged via the tax account of the management company.

If you pay from a non-Danish bank account, you will need the below IBAN no, SWIFT code and account information. Please remember to state your CVR no/SE no. in the comment field.

Use the following information when you make a payment:

• IBAN no.: DK87 0216 4069 1633 94
• BIC/SWIFT code: DABADKKK
• Account no.: 02164069163394
• Account holder: Skattestyrelsen
• Comment field: 8-digit CVR.no/SE no. (Only numbers without space in between - no other messages)