Get an overview of deadlines for declaring and paying VAT, A-tax (tax withheld at source), labour market contributions (am-bidrag) and EU sales exclusive of VAT.

The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses 
As part of the aid package offered to businesses, certain deadlines for declaring and paying VAT, A-tax and labour market contributions, etc. have been extended.

Read more at www.skat.dk/corona-aid

Declare and pay your taxes in E-tax for businesses

Large businesses

If your business pays more than DKK 250,000 in labour market contributions (am-bidrag) and/or more than 1 million in A-tax (tax withheld at source) per year, your business is a large business.

If in doubt, your business registration certificate, which is available in E-tax for businesses (TastSelv Erhverv), also shows whether your business is small or large.

Payment deadline extended as a result of coronavirus (large businesses)
The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses. This means that certain deadlines for payment of A-tax and labour market contributions have been extended for large businesses.

The declaration deadlines will not be changed. Read more at www.skat.dk/corona-aid

The coming payment deadlines for large businesses are as follows:
Settlement period Declaration deadline Payment deadline
September 2020 30 September 2020 16 March 2021 (extended from 30 September 2020)
March 2021  31 March 2021 31 March 2021 (not extended)
April 2021 29 April 2021 29 April 2021 (not extended)
October 2020 30 October 2020 17 May 2021 (extended from 30 October 2020)
May 2021 31 May 2021 15 October 2021 (extended from 31 May 2021)
June 2021 30 June 2021 17 January 2022 (extended from 30 June 2021)
July 2021 30 July 2021 30 July 2021
August 2021 31 August 2021 31 August 2021
September 2021 30 September 2021 30 September 2021
October 2021 29 October 2021 29 October 2021
November 2021 30 November 2021 30 November 2021
December 2021 30 December 2021 30 December 2021

Public authorities

As a general rule, public authorities, including local authorities and regions, do not have extended deadlines and must declare A-tax and labour market contributions as usual.

For small and medium-sized businesses

If your business pays less than DKK 250,000 in labour market contributions and less than 1 million in A-tax per year, your business is a small business.

If in doubt, your business registration certificate, which is available in E-tax for businesses (TastSelv Erhverv), also shows whether your business is small or large.

Extended payment deadline as a result of coronavirus (small and medium-sized businesses)
The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses. This means that certain deadlines for payment of A-tax and labour market contributions have been extended for small and medium-sized businesses. The declaration deadlines will not been changed.

Read more at www.skat.dk/corona-aid

The coming payment deadlines for small and medium-sized businesses
Settlement period Declaration deadline Payment deadline
February 2021 10 March 2021 10 March 2021 (not extended)
September 2020 12 October 2020 31 March 2021 (extended from 12 October)
March 2021 12 April 2021 12 April 2021 (not extended)
October 2020 10 November 2020 31 May 2021 (extended from 10 November)
May 2021 10 June 2021 10 June 2021 (not extended)
June 2021 12 July 2021 12 July 2021
July 2021 10 August 2021 10 August 2021
April 2021 10 May 2021 27 September 2021 (extended from 10 May 2021)
August 2021 10 September 2021 10 September 2021
September 2021 11 October 2021 11 October 2021
October 2021 10 November 2021 10 November 2021
November 2021 10 December 2021 10 December 2021
December 2021 17 January 2022 17 January 2022

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

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. 

You may apply for exemption of fees or interest 

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).

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