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 payment deadline for March 2020, 31 March, has not been extended
  • The payment deadline for April 2020, 30 April, has been extended to 31 August 2020
  • The payment deadline for May 2020, 29 May, has been extended to 30 September 2020
  • The payment deadline for June 2020, 30 June, has been extended to 30 October 2020
  • The payment deadline for July 2020, 31 July, has not been extended
  • The payment deadline for August 2020, 31 August, has been extended to 15 January 2021
  • The payment deadline for September 2020, 30 September, has been extended to 16 March 2021
  • The payment deadline for October 2020, 30 October, has been extended to 17 May 2021

The declaration deadlines will not be changed.

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

Declaration and payment deadlines for 2020 (large businesses)
Settlement period Declaration deadline Payment deadline
January 2020 31 January 2020 31 January 2020
February 2020 28 February 2020 28 February 2020
March 2020 31 March 2020 31 March 2020
April 2020 30 April 2020 30 April 2020
May 2020 29 May 2020 30 September 2020 (extended from 29 may 2020)
June 2020 30 June 2020 30 October 2020 (extended from 30 June 2020)
July 2020 31 July 2020 31 July 2020
August 2020 31 August 2020 15 January 2021 (extended from 31 August 2020)
September 2020 30 September 2020 16 March 2021 (extended from 30 September 2020)
October 2020 30 October 2020 17 May 2021 (extended from 30 October 2020)
November 2020 30 November 2020 30 November 2020
December 2020 30 December 2020 30 December 2020
January 2021 31 January 2021 31 January 2021
February 2021 26 February 2021 26 February 2021
March 2021  31 March 2021 31 March 2021
April 2021 29 April 2021 29 April 2021
May 2021 31 May 2021 31 May 2021

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 payment deadline for March 2020, 14 April, has not been extended
  • The payment deadline for April 2020, 11 May, has been extended to 10 September 2020
  • The payment deadline for May 2020, 10 June, has been extended to 12 October 2020
  • The payment deadline for June 2020, 10 July, has been extended to 10 November 2020
  • The payment deadlien for July 2020, 10 August, has not been extended
  • The payment deadline for August 2020, 10 September, has been extended to 29 January 2021
  • The payment deadline for September 2020, 12 October, has been extended to 31 March 2021
  • The payment deadline for October 2020, 10 November, has been extended to 31 May 2021

The declaration deadlines have not been changed.

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

Declaration and payment deadlines for 2020 (small and medium-sized businesses)
Settlement period Declaration deadline Payment deadline
December 2019 17 January 2020 17 January 2020
January 2020 10 February 2020 10 Februar 2020
February 2020 10 March 2020 10 March 2020
March 2020 14 April 2020 14 April 2020
April 2020 11 May 2020 10 September 2020 (extended from 11 May)
May 2020 10 June 2020 12 October 2020 (extended from 10 June)
June 2020 10 July 2020 10 November 2020 (extended from 10 July)
July 2020 10 August 2020 10 August 2020
August 2020 10 September 2020  29 January 2021 (extended from 10 September)
September 2020 12 October 2020 31 March 2021 (extended from 12 October)
October 2020 10 November 2020 31 May 2021 (extended from 10 November)
November 2020 10 December 2020 10 December 2020
December 2020 18 January 2021 18 January 2021
January 2021 10 February 2021 10 February 2021
February 2021 10 March 2021 10 March 2021
March 2021 10 April 2021 10 April 2021
April 2021 10 May 2021 10 May 2021
May 2021 10 June 2021 10 June 2021

 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).