Payment and deadlines

Read more about how you file your VAT return and pay your VAT

Your deadline for reporting and paying A-tax and labour market contribution depends on how your business or organisation is registered:

Generally, all private businesses are registered as "Small and medium-sized enterprises (SME).

If the annual labour market contribution exceeds DKK 250,000 or if the annual A-tax exceeds DKK 1,000,000, the business has to settle labour market contribution and A-tax according to the settlement and payment deadlines for large businesses. This applies if both thresholds or even just one of the is exceeded.

Your registration certificate tells you how your business is registered. Please see your registration certificate in E-tax for business under 'Profil' (Profile) -> 'Registreringsbevis' (Registration certificate).

See deadlines for reporting and paying optional tax on account and corporation tax.

Read more about the tax return for companies and foundations.

See deadlines and how you declare and pay dividend tax

You have met the declaration deadline if you get a receipt for your declaration before midnight on the final due date for payment.

Your payment has been made on time if the amount is withdrawn from your business account on the final due date for payment at the latest.

If you are registered for payment via Nets LeverandørService (Supplier Service), you must approve the payment via TastSelv Erhverv (E-tax for businesses) before 16:00 p.m. on the last working day before the final due date for payment in order for the payment to be withdrawn from your bank account on the final due date for payment.

If you do not declare VAT, payroll tax, A-tax, labour market contributions etc. within the deadlines, we will make a temporary estimate for you. Every time we base your VAT on an estimate we charge you DKK 1,400.

Always remember to declare DKK 0 even if you have not had any activities during the period.

If you do not pay VAT, payroll tax, A-tax and labour market contributions within the deadlines, interest will automatically be calculated and added to your tax account. 

If you make a late declaration or payment, you may apply for exemption from paying fees or interest. Before you can apply for an exemption, you must declare and pay the VAT, payroll tax or A-tax and labour market contributions related to the estimate that we made for you. 

Apply for exemption from fees and interest (www.virk.dk - please note that this website is in Danish only).

Once we have processed your application, we will send you our decision to the digital mailbox your business uses.

Read more in Danish about the rules on exemption in section 4 of Executive Order no. 848 of 26 June 2024 (retsinformation.dk)