How to pay VAT
When you have filed your VAT return, you get a digital receipt. It tells you if you are entitled to a refund or if you have to pay additional VAT:
If you have to pay VAT, it's a good idea to sign up for Supplier Service (Leverandørservice). If you do so, you will always pay the right amount on time and you avoid reminder fees. Read more about your payment options and what you need to be aware of below.
If your receipt sows that you are entitled to a VAT refund, the refund will normally be deposited to your business NemKonto 21 days after you filed your VAT return at the latest.
Supplier Service is an automatic payment service for businesses. Once your business is registered, your VAT will automatically be paid on time.
All you need to do is make sure that you file your VAT return and accept payment via Supplier Service not later than at 16.00 on the last banking day before the reporting and payment deadline. When you use Supplier Service to pay your VAT, it will take a day to complete the payment.
You find a direct link to accept payment on your reporting receipt.
How to register for Supplier Service
Register via receipt
If your business is not registered for Supplier Service (Leverandørservice) yet, you can do so via the receipt you get when you have filed your VAT return. You can register the specific and future payments for Supplier Service
In the section 'Register for Supplier Service' you select Register for Supplier Service.
Register via E-tax for businesses
Read more about how to register for Supplier Service (Leverandørservice) via E- tax for businesses
Register via from from Supplier Service
You can also register for Supplier Service via form from Supplier Service.
Use the payment ID that you got on the receipt when you filed your VAT return. You can also find it under 'Master data' in your Tax Account in E-tax for businesses.
Read more about payments to your tax account
When is my payment on time?
Your payment via online banking is on time if the amount is withdrawn from your account no later than on the payment deadline. The payment must be made according to the bank's terms and conditions.
Please note that banks have different rules for when a transfer can be made on the day of request.
When you pay your VAT from a non-Danish bank account, you need to use the below IBAN, SWIFT and account information.
Additionally, you have to enter the CVR/SE number in the field 'Comment for recipient'.
Når du betaler fra en udenlandsk bankkonto, skal du bruge nedenstående IBAN-nummer, swift-kode og konto. Du skal derudover tilføje dit cvr/se-nummer i feltet ”Meddelelse til modtager”.
IBAN: DK87 0216 4069 1633 94
SWIFT: DABADKKK
Account: 02164069163394
Account holder: Skattestyrelsen
Comment for recipient: 8 digits CVR/SE number (Only numbers in this field)
We recommend that you pay on time and no sooner than 5 working days before the payment deadline. If you pay any sooner, you may risk that your payment is used to cover any outstanding debt you may have to public authorities.
If your business has no debt, the payment will be refunded to you. It is decided by law that as a public authority we can't hold your money for an extended period.
Do you want to pay sooner than 5 days before the deadline?
If you want to pay before 5 working days before the payment deadline, you can increase the refund limit in your business Tax Account.
Watch the video: Increase the refund limit and make your payment when it suits you
(2:09 min.)
Read more about our payment recommendations under Payment to the Tax Account
If you can't pay your VAT in full in one payment, you can set up a payment plan.
When you have filed your VAT return, your receipt will show if you have outstanding VAT to pay or if your are entitled to a VAT refund. You find it under Total VAT (Moms i alt).
If you will get a VAT refund, the amount will generally be stated in your business Tax Account. And normally it will be refunded to your business NemKonto no later than 21 days after you have filed your VAT return.
Read more about getting a refund to your business Tax Account.