You can set up a payment arrangement in E-tax for businesses (TastSelv Erhverv) if you meet the following conditions:
- Your tax account debt must not have been transferred for debt collection. You can check if you have tax account debt for collection in E-tax for businesses under 'Kontostatus' (Status of account). If it says 'Poster overdraget til inddrivelse hos Gældsstyrelsen' (Claims transferred for collection to the Debt Collection Agency) at the bottom of the page, you have debt for collection. If you have tax account debt that has been transferred for collection, you have to pay this and any possible claims in your tax account before you can set up a payment arrangement. You find the relevant payment ID in you Tax Account under 'Stamoplysninger' (Master data).
- The payment arrangement does not include customs regulations.
- You must have observed other payment arrangements, if any, related to your tax account within the past month.
- Your debts must be at least DKK 800.
- Your payment arrangement cannot be effective for more than one year. However, you may set up an extended payment arrangement of 24 months due to the COVID-19 situation in the period of 15 March 2022 - 15 April 2022.
- Your payment arrangement must take effect no later than 30 days after it has been set up.
- You may only have one payment arrangement at the time.
- You cannot change your tax period once you set up a payment arrangement.
- If we have made a provisional assessment of the amount outstanding due to the fact that you have not reported tax, VAT or duties, you need to report such amounts before you can set up a payment agreement.
You can find information in Danish about setting up a payment arrangement under your Tax Account in E-tax for businesses.
How to pay
You need to use the giro transfer forms that we have sent you. If you have not received these forms, you should log on to E-tax for businesses, click ‘Skattekontoen' (Tax Account) and find the payment ID under ‘Stamoplysninger' (Master data).
You can register your payment for direct debit with your bank. The information you need to do so will appear from the agreement letter you will receive from Nets direct debit services.
Interest
Interest will be calculated according to the rules that apply to the Tax Account. Currently, the interest rate on the payment arrangement is 0.7% a month. Interest must be paid with the last instalment of the payment agreement and is listed in your Tax Account under ‘Fremtidige posteringer' (Future entries).
If you want to avoid having to pay interest and pay the amount of your payment agreement before the due date, please contact the Danish Tax Agency on ( 45) 72 22 28 00. If you do not contact us, you will have to pay interest for the entire period, even if you pay before the due date.
You must observe the payment arrangement
If you do not observe the deadlines of the payment arrangement, we will cancel the arrangement and send you a reminder for the entire amount outstanding. Subsequently, you will have to wait 30 days to set up a new payment arrangement. If, in the meantime, you have tax debt that has been transferred for debt collection, you will not be able to set up a new payment arrangement.
Pay all amounts related to your Tax Account on time
You must also pay amounts not covered by the payment arrangement on time. Otherwise, your payment arrangement will be cancelled and we will issue a reminder for the entire debt. As a result, you need to watch your balance in your Tax Account and make sure that you pay on time. This also applies to interest and fees.
Setting-off practices
If you are due a refund from the public authorities, the money will not be paid out to you if you have debt to the public authorities. In stead, the money will be used to reduce your debt. This also applies even if you observe a payment arrangement.
Assistance for setting up a payment arrangement
Please call us on ( 45) 72 22 28 00 if you need assistance in setting up a payment arrangement. Make sure that you are logged on to E-tax for businesses when you make the call, this way we will be able to help you much faster.
Debt for collection
You are not able to set up a payment arrangement if you have tax debt which has been transferred for debt collection. If it says ‘poster sendt til inddrivelse' (entries transferred to the department for debt collection) in your Tax Account, you need to contact the collection authority to pay the debt. You can do so by calling ( 45) 70 15 73 04.
Payment arrangements related to corona loans
If we cancel your interest-free corona loan, due to the fact that you do not meet the conditions, your payment arrangement will also be cancelled if it includes the interest-free loan with a payment deadline after 1 April.