How to pay taxes and duties to your business Tax Account
Most of your business’s taxes and duties are paid via the Tax Account of your business.
This includes, for example, VAT, payroll tax, A-tax and labour market contribution (am-bridrag), corporation tax, corporation tax on account, dividend tax, property tax and coverage charge, excise and environmental duties, other duties, as well as fees and interest.
Check your balance on the Tax Account after submitting a reporting
When you have submitted a report in E-tax for businesses (TastSelv Erhverv), it could be VAT and A-tax, you can normally see your report and the total balance on your Tax Account the following day.
If you owe money as a result of your report, the balance will appear as a negative amount with a minus sign. If you have an amount owed to you, the balance will appear as a positive amount.
Any excess amount will be paid to your business’s NemKonto if it can't be used to cover debt within 5 days. This means that you only have money due to you if you have no debt on the Tax Account or other debt to the public sector.
Pay via the business Tax Account in E-tax (TastSelv Erhverv)
How to make a payment using the Tax Account
You can use the below payment methods in the Tax Account:
- Online banking
- Nets Supplier Service (Leverandørservice)
- Visa/Dankort or Dankort
- MobilePay
- Nets direct debit service (Betalingsservice) (only land tax and coverage charge)
- Instalments as part of a payment plan
Please note that you can only pay taxes and duties linked to the Tax Account. Most taxes and duties are, but not all - an example being Motor vehicle taxes.
See which taxes and duties you can pay via the Tax Account (currently in Danish)
If you want to pay via online banking, you need to copy the payment ID stated in your reporting receipt and insert it in the relevant field in your online banking.
The payment ID is used for all your payments to the Tax Account. So, once you have made the first payment to the Tax Account, you no longer need to copy the payment ID for each entry.
You can always find the payment ID under Stamoplysninger (Master data) in the Tax Account.
Set your payment date no sooner than 5 days before the payment deadline
When you pay via online banking, you have to set the payment date to be the payment deadline or no sooner than 5 working days before. If you make your payment any earlier, the payment will automatically be returned.
Read more about the 5-day rule below under 'Don't pay until 5 days before the final due date'.
When is my payment on time?
Your online banking payment is timely if the amount is withdrawn from your account on the payment deadline at the latest. The payment must be made according to the bank's terms and conditions for transfers.
Please note that banks have different rules for when a transfer will be made on the same day.
Supplier Service is an automatic payment service for businesses.
When your business is registered for Supplier Service, your taxes, duties and VAT are automatically paid on time at each deadline, so you avoid reminder fees.
You also avoid being affected by the 5-day rule. Read more about the 5-day rule below under the section “Pay no earlier than 5 days before the deadline.”
The only thing you need to do when you are registered for Supplier Service is to submit your report and then approve the payment via Supplier Service. Both actions must be completed no later than 16:00 on the last banking day before the reporting and payment deadline. When you pay via Supplier Service, the payment will be completed after one banking day.
On your receipt for your report, you will find a direct link that allows you to easily approve the payment via Supplier Service.
How to register for Supplier Service
You choose which tax obligations you want to register for Supplier Service, for example VAT. You register both the current payment and all future payments of the same type.
If your business is not yet registered for Supplier Service for a specific obligation, you can in many cases register via a direct link on the receipt for your report.
You can always register for Supplier Service in E-tax for businesses.
See our step-by-step guide on how to register in E-tax for businesses.
It's also possible to register via the Supplier Service form (leverandoerservice.dk).
How to change or cancel Leverandørservice
To change your account number in your Supplier Service agreement, you must cancel your existing agreement. If you do this before 16:00 on a weekday, you can register for Supplier Service again and provide the new account number — but no earlier than from 18:00 on the same day.
This is because Supplier Service can't process a cancellation and a new registration at the same time.
If you register for a new Supplier Service agreement without waiting for us to first send the cancellation of the old agreement to Supplier Service, the agreement will be cancelled without the new one being registered.
Cancel a payment via Leverandørservice
How to do it:
- Log on to E-tax for businesses (TastSelv Erhverv
- Select Profile and contact information
- Select Contact details and registration information
- Select See and change registration information
- Select the obligation you want to cancel from Supplier Service (for example VAT)
- Remove the checkmark next to Registered for Supplier Service
- Select Accept
The obligation you have chosen to cancel from Supplier Service will no longer be paid via Supplier Service and must therefore be paid in another way.
In your Tax Account you can pay any amount by Dankort or Visa/Dankort:
- You can maximum pay DKK 100.000 at a time.
- Payment is made on the same date. That's why it's important that you don't pay earlier than 5 days before the due date. Otherwise, your payment will automatically be returned. Read about the 5-day rule and how you avoid making your payment too early below under Do not pay until five days before the final due date.
You find a guide to paying by Visa/Dankort in E-tax for businesses under ’Skattekontoen’ (Your Tax Account).
You can pay any amount in your Tax Account by MobilePay if the credit card you have registered for MobilePay is a Dankort or Visa/Dankort.
- You can pay any amount. However, please note that the maximum amount you can pay depends on the credit card you have registered with MobilePay.
- You need to authorise MobilePay for online payments. If you haven't done so, you will be asked to do it the first time you use MobilePay.
- You need to authorise the payment via your mobile phone using the MobilePay App even if you have initiated the payment using a computer or a tablet.
- Payment is made on the same day. That's why it's important that you don't pay any earlier than 5 days before the due date. Otherwise, your payment will automatically be returned. Read about the 5-day rule and how you avoid making your payment too early below under Don't pay until 5 days before the final due date.
You find a guide to paying by MobilePay in E-tax for businesses under ’Skattekontoen’ (Your Tax Account).
If you want to register your payments of land tax and possible contribution margin Betalingsservice (Nets direct debit service) for automatic payment, you can do so via the link below:
Register for Betalingsservice (Nets direct debit service) (betalingsservice.dk)
Remember to register relevant payment in time and no later than 8 working days before payment deadline.
If you want to register for Betalingsservice via your bank or online banking, you need the following information:
- Kundenummer: CVR/CPR
- PBS nummer: 07045263
- Deb.gr.nr.: 1
Please check if your payment is listen on your overview from Betalingsservice. If not, you have to manually make the payment using the payment ID.
If you're unable to pay the full outstanding amount in one payment, you can set up a payment plan that allows you to pay in instalments.
However, there are a few conditions that your business must meet in order to be able to set up a payment plan. The conditions are as follows:
- The business must not have any tax account debt that has been transferred for collection to the Danish Debt Agency (Gældsstyrelsen)
- The business can only have one payment plan at a time.
In addition, there are also a few things you should be aware of before setting up a payment plan.
Set up your payment plan in TastSelv Erhverv
If you meet the conditions for setting up a payment plan, you must create it yourself in TastSelv Erhverv.
How to set up a payment plan step by step
Register your payment plan for Betalingsservice
We recommend that you register your payment plan for Betalingsservice (Nets direct debit service). If you don't meet the deadlines of the payment plan or other payment deadlines, we will cancel the payment plan and send a reminder for the full amount of the debt.
You can find the information you need to register for Betalingsservice in the confirmation letter, “Here is your agreement”, which we sent to your business’s Digital Post when you set up the payment plan.
Do you need to set up a payment plan?
Call us on (+45) 72 22 28 00 if you need help setting up a payment plan. Log on to E-tax for businesses before you call us. This way, we'll speed up the processing.
When you make a payment from a non-Danish bank account, you need the below information:
Additionally, you have to add your CVR/SE (VAT) number in the 'Comment field'.
IBAN: DK87 0216 4069 1633 94
Swift code: DABADKKK
Account: 02164069163394
Account holder: Skattestyrelsen
Comment field: 8 digit CVR/SE (VAT) no. (Enter only numbers in this field)
If your business isn't registered in Denmark and you have to make a payment to your Tax Account from a non-Danish account, you do so using the below payment information:
IBAN: DK53 0216 4069 2005 75
Swift code: DABADKKK
Account: 0216 4069 2005 75.
Account holder: Skattestyrelsen
Comment field: Enter your UVIR number/Customer number
You find your business UVIR number/customer number in the email you received from the Tax Agency.
Good to know about payments to your Tax Account
Your payment is on time if:
- You pay by means of online banking and the payment is withdrawn from your account no later than the final due date, and if payment is made according to the bank’s terms and conditions for transfers.
- You pay by means of giro transfer forms no later than the final due date.
- You pay by means of Nets LeverandørService (Supplier Service) and have approved the payment transfer via E-tax for businesses no later than 4 p.m. on the banking day before the final due date.
Avoid early payment
When you declare and pay VAT, A-tax, labour market contributions, etc. for your business you have to distinguish between the reporting deadline and the payment deadline. You may make your reporting as soon as you want, but your payment via the Tax Account should not be made until on the deadline or at least no sooner than 5 working days before.
If you make an earlier payment - and there is no other payments due in your Tax Account - the payment will be credited to your NemKonto automatically. According to the Danish Debt Collection Act authorities, including the Tax Agency, may not hold the money of businesses for more than 5 working days. That's why we're obliged to return a possible positive balance in the Tax Account.
1. Set the payment date in your online bank to no earlier than 5 working days before the deadline
If you pay via online banking, you can choose for the payment to be made on the actual deadline date, or no earlier than five working days before.
2. Set up automatic payments via Leverandørservice
You can sign up your business for automatic payments via Leverandørservice (Supplier Service). This ensures that the money is automatically withdrawn exactly on the deadline – neither too early nor too late.
3. Increase the payout limit
You can increase the payout limit on your business’s Tax account. Read more about how to increase the payout limit in the section “How to increase the payout limit on your Tax account”..
All payments received from and due to your business are included in a balance. The total result is either that your business owes money (a debit balance) or is due a refund (a credit balance).
You can't earmark a payment for a certain entry. The oldest entries, which have not been submitted for collection, will always be settled first. Next, debt sent for collection will be reduced with the remaining amount. Any additional amount will be paid out. - either by means of a payment by you or a refund to your business.
Under 'Detaljevisning' in your Tax Account, you can always see how and when a payment has been used, and how an entry was paid. All this information is available if you click on the individual payment or entry.
Understand the order of your payments
There are 2 terms you need to know:
- The due date: The earliest possible date that a payment can be made.
- The final due date: The final date to make a payment.
Example 1: The payment is used for something other than you expected
If you report VAT with a final due date on the 1st day of the month without actually making the payment, and you also report your A-tax on time on the 10th day of the month while paying an amount corresponding to the declared A-tax, your payment will be used to cover your outstanding VAT and not your outstanding A-tax. The reason is that the final due date for the VAT was on the 1st of the month whereas the A-tax was on the 10th of the month. If there is any money left after your VAT has been paid, it will be used to pay your A-tax in full or in part.
Example 2: You don't get the payout you expected
Your VAT report shows a refund is due. If the total balance in your Tax Account is negative, the amount will be used to cover the negative balance. The refund will cover the oldest entries first and you will receive an online offsetting message in the ‘Meddelelsesarkiv’ (Message archive) in E-tax for businesses. Subsequently, if your net balance is positive, you will receive this net amount of the refund.
Addition of interest
The below rules don't apply to customs duties. Read more about interest on customs duties in the section 'Addition of interest on customs duties'.
If payments are not made on time, interest is charged as from the final due date and until payment is made. This also applies to fees.
- The interest rate is 0.95% a month in 2026.
- The interest rate is revised annually. The next interest rate revision will be at the end of 2026.
The interest will be calculated as simple interest. This means that the interest is not included in the basis of calculation and as a result there is no interest to add.
Additionally, the interest ia calculated using the balance due method. This means that the interest will be calculated on a daily basis based on what is owed, exclusive of interest.
The interest rate is common to all interest-bearing amounts included in the balance. The calculated interest is added once a month and included in the balance.
Reminder procedure and transfer for collection (debt)
You will get a reminder when you owe more than DKK 5,000.
- You will get a reminder if you owe more than DKK 5,000 or if you already have debt for collection.
- The reminder covers the entire balance due.
- You will also be charged a reminder fee of DKK 65 when you get the reminder.
- The payment deadline of a reminder is 8 working days.
- If we have still not received your payment after a further 3 working days, we will transfer the entire balance for debt collection with the Debt Collection Agency.
- When a debit balance is transferred for debt collection, the entry will be marked ‘Inddrivelse’ (Collection) in the menu items ‘Kontostatus’ (Account status) and ‘Kontoudtog’ (Statement of account) in the Tax Account.
- Interest will be charged in your Tax Account from the original payment deadline up until the end of the month when the amount is transferred for debt collection.
- Wound-up businesses will get a reminder for amounts of DKK 200 or more.
Example of calculation on interest
The way the interest is calculated:
| Date | Balance, DKK (exclusive of interest) |
|---|---|
| 1 September | DKK - 10,000 |
| 10 September | DKK - 22,000 |
| 12 September | DKK - 11,000 |
For September the interest rate is 0.9%:
- of the balance of DKK 10,000 for 9 days: 2 September until 10 September.
- of the balance of DKK 22,000 for 2 days: 11 September until 12 September.
- of the balance of DKK 11,000 for 18 days: 13 September until 30 September.
The amount will be included in the balance as of 30 September but it will not be interest-bearing.
Please call us on (+45) 72 22 28 00 if you want us to calculate your balance including interest per a specific date.
Interest is not deductible.
Since 1 May 2016, interest on customs claims in your Tax Account have been calculated according to another rule described in the Customs Act based on the EU Customs Codes.
Customs claims are calculated using the simple interest method. This means that no interest on interest may be calculated. In addition, a special interest rate applies to the calculation of customs claims.
Customs claims interest rate
The interest rate for customs claims is determined by the debit rate of interest set by the Danish National Bank plus 2 percentage points. When the National Bank increases or lowers its interest rate, the debit rate of interest for customs claims will be adjusted from the first day of the following month.
If your company fails to pay corporation tax on time, interest will be added.
Until now compnies have been able to see the calculation of interest in their tax assessment notice, but as of 1 January 2026 the calculation of interest will be stated in the Tax Account of the company.
The amended section 30 of the Danish Corporation Tax Act means that interest for updated tax assessment notices for income 2024 and earlier years will be calculated using the simple interest method in the Tax Account. Simple interest means that compound interest is not calculated.
Addition of interest – simple interest
If outstanding amounts are not paid on time, interest will be added starting form the payment due date and until payment is made. The rate is common to all other claims (apart from customs duties). The interest replaces the former rate that was stated in the tax assessment notice.
It may be an advantage to increase your payout limit on the Tax account if you want to pay before the due date.
The tax authorities don't intend to hold on to the money of businesses. So, as a general rule, any balance exceeding DKK 200 will be paid out from the Tax account.
You can set a higher payout threshold for your business yourself. This may be useful if:
-
You know that you will need to pay A-tax or VAT further in the future, but you want to pay earlier than 5 working days before the deadline
-
You're closing your business and have obligations that must be settled after the closing date
-
You want to pay interest that is not yet shown on your Tax account.
Please note that if you have other debt on the Tax account, the balance will be used to cover this. You can't use the payout threshold if you have an active payment plan or debt that has been sent for collection.
Your payout threshold is automatically set to DKK 0
As a general rule, your payout threshold is set to DKK 0 unless you change it yourself. All your credit balances will automatically be paid out when the balance on your Tax Account exceeds DKK 200. The payout is made to your business’s NemKonto, usually within 5 working days.
If, for example, you pay your VAT too early (more than 5 working days before the deadline), we will automatically pay the money back to you if you have no other open items on the Tax Account or debt in collection. This means that your payment will not, as intended, cover your VAT payment. To avoid this, you may want to increase your payout threshold on the Tax account.
How to increase the payout threshold
If you want to increase your business’s payout threshold on the Tax Account, log in to TastSelv Erhverv, go to the Tax account, and select the menu item 'Udbetalingstgrænse' (Payout Threshold). Enter the amount you want to set as the new payout threshold and click 'Godkend' (Accept).
Note: The payout threshold can be set to a maximum of DKK 200,000, and we don't grant exemptions to increase the limit further.
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Watch out for fake MobilePay requests
Several individuals and businesses have received a payment request via MobilePay from a fake sender such as "SKTST/Skattekontoen" and " SKAT Skattekonto".
The Tax Account DOESN’T request payments by MobilePay. If you receive such a payment request, you should not accept it. Please report it to the police.
You find more information and examples at How to spot fake emails and texts.
For further legal information in Danish see our legal guide .