Payment and deadlines

You pay land tax and building tax on commercial property for a tax year in 2 instalments. The instalments should be paid on the first of the month specified by the Danish Property Assessment Agency (Vurderingsstyrelsen) in the property tax bill. All owners of commercial property have received such a property tax bill.

Read more in Danish about the new property tax rules on commercial property.

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:

• Large business: Labour market contributions of more than DKK 250,000 and/or A-tax of more than DKK 1 million a year
• Small and medium-sized businesses: Labour market contributions of less than DKK 250,000 and/or A-tax of less than DKK 1 million a year.

Your registration certificate tells you whether your business is registered as a large or small and medium-sized business. Please see your registration certificate in E-tax for business under 'Profil' (Profile) -> 'Registreringsbevis' (Registration certificate).

Extended payment deadlines for A-tax and labour market contributions in July and August 2023

The Danish parliament (Folketinget) has voted to extend the payment deadlines for A-tax and labour market contribution (AM-bidrag) in July and August. Increased energy taxes and the resulting cash flow strain have caused the new deadlines. 

This means that your business may choose to pay at the original deadline or at the extended deadline. If your business wants to make the payment in between these two dates, you have to let us know by contacting us via 'Kontakt' in E-tax for businesses. This way, we can make sure that your payment is not automatically returned to you or used to cover something.

Please note that the reporting deadline hasn't been extended.

See the extended payment deadlines for large and small and medium-sized businesses below.

Check if you have new deadlines in late November

In November, we check to see if your business should change its registration due to higher og lower amounts of labour market contributions (AM-bidrag) or A-tax compared with the past year. If your business change its registration, you will be given both new reporting deadlines and payment deadlines.

Read more about how you report pay

Read more about how to pay A-tax and labour market contributions

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

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 800.

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 of 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 of 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 for exemption in section 4 of Executive Order no. 731 of 21 June 2013 (www.retsinformation.dk).