Report on time to avoid estimates

If you fail to report on time, we make an estimate for you (a provisional estimate). An estimate will cost you a penalty of DKK 800 for each period you are late reporting. Interest will be added. The longer you wait, the more it will cost you.

If you fail to report on time, we will make an estimate – also called a provisional estimate – of your VAT, excise duties, payroll tax, A-tax and labour market contributions.

You are responsible for submitting your reporting correctly and on time. So, it's important that you replace our estimate with the correct reporting.

We charge you a penalty of DKK 800 per period if you miss the deadline for submitting your reporting. Please note that interest will also be charged until the penalty is paid. So, the longer you wait, the more you have to pay. You must pay the penalty even if you submit your reporting and pay the correct amount subsequently.

If the balance in your Tax Account is positive from the deadline and until we make an estimate, you will not get any payment. Any positive balance will be use to pay the estimate before possible payment.

Log on to E-tax for businesses
Select Tax Account
Select Statement of Account
Search for "Gebyr FF" (Penalty for estimate) using your browser's search option.

You can now see the missing reporting that has resulted in an estimate.

It takes up to four days before you can see your new reporting in your Tax Account.

If you are late reporting and paying A-tax and labour market contributions, you will not be able to see these payment until approx. 8-10 working days after the payment deadline. As a result, we recommend that you check your business’ Tax Account after about 8-10 days.

When we estimate your VAT, we generally base the estimate on the average of the reporting of the 4 most recent months. If you settle VAT every 6 months, we base the estimate on the numbers of the 2 most reportings. If you submit your declarations twice a year, our estimate is based on the average of the 2 most recent reportings.

If the average is less than DKK 12,000, we will round up the amount to DKK 12,000. If no information is available because you have not reported anything or if your business is newly registered, our estimate is fixed at DKK 12,000.

When we estimate your A-tax and labour market contributions, we generally base the estimate on the average of the numbers you have reported the past 3 times. If the average is less than DKK 7,000 for A-tax and DKK 1,000 for labour market contributions, we will round up the amounts to DKK 7,000 for A-tax and DKK 1,000 for labour market contributions.

If no information is available because you have not reported any A-tax or labour market contributions or if your business is newly registered, our estimates are fixed at DKK 7,000 for A-tax and DKK 1,000 for labour market contributions.

When we estimate payroll tax, we generally base it on the average of the 4 most recent reportings made by your business. If the average is DKK 4,000 or less, we round up the amount to DKK 4,000.

If no information is available because you have not reported anything or if your business is newly registered, our estimate is fixed at DKK 4,000. If your business is covered by method 4 (annual reporting), the estimate is fixed at DKK 15,000.

In very special cases, you can apply for an exemption from paying the penalty charged for the estimate, for example in the event of sudden and serious illness. Cases are considered individually, and we may ask for documentation of any illness, for example.

Before you apply for an exemption, you must report and pay the VAT, payroll tax, excise duties or A-tax and labour market contributions to which the penalty relates.

Apply for exemption of fees and interest (virk.dk) (in Danish)

It may have serious consequences for you if you don't submit your reporting and simply pay the amount we of our estimate.
Possible consequences:

• No payment will be made of any positive balances, for example VAT, in the business Tax Account until you have provided the missing information.
• For the employees of the business, if they receive public benefits and errors appear in their annual tax assessment notices.
• If you have failed to submit your reporting for four consecutive periods, we can forcibly deregister your business. This may mean that the business can't continue to operate.
• Criminal proceedings may be instituted against your business if it fails to comply with our order to submit reporting in E-income.

We have made an overview of the reporting and payment deadlines for VAT, payroll tax, A-tax and EU sales exempt of VAT.

Report on time to avoid estimates

Report the correct information

How you pay

See what you have to pay

How we make our estimates

Apply for a payment plan if you can't pay

Apply for exemption from penalty

Consequences if you fail to submit your reporting

See reporting deadlines