Declaration and payment reminder

If you have made a declaration via E-tax for businesses, you find your receipt in E-tax for businesses under ‘Moms’ (VAT), ‘Lønsum’ (Payroll tax) or ‘Punktafgift’ (Excise duties) and then ‘Tidligere inberettet’ (Previous declarations).

You can also check your balance on your Tax account (Skattekontoen) while logged on to E-tax for businesses. The balance shows your declarations, payments, interest and fees.

If you find an error, you can correct your declaration up until 4 p.m. (16.00) on the day it was made by making a new one. After 4 p.m., your declaration will be locked and you can only make corrections by completing a form for correction of wrongly stated tax in E-tax for businesses. In this case, you must enter the figure that needs to be added to or deducted from your first declaration in order for it to become correct.

You need to make your declarations, even if you are unable pay. Once the Danish Tax Agency (Skattestyrelsen) has received your declaration, you can call us the following day to inquire about a payment agreement.

Do not make your payment until five days before the final due date, as your payment could otherwise be returned to your NemKonto.

If your payment is late, you will be charged fees and interest. Interest will be added to the outstanding VAT for each day you exceed the deadline. Therefore, the outstanding amount will increase for each day you do not pay.

If your business no longer needs to be registered for VAT, payroll tax or excise duties, you must change your registration with the Danish Business Authority via www.virk.dk. This is also where you deregister your business if relevant. You need to make your declarations in E-tax for businesses until the date you choose to close your business. When you receive your Certificate of closure (Bevis for ophør), you need to check in E-tax for businesses to see if you have made the required declarations.

VAT

Call the Danish Tax Agency (Skattestyrelsen on) (+45) 72 22 28 67.

Payroll tax

Call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 67.

Excise duties

Call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 10.