You can set up a payment arrangement in E-tax for businesses (TastSelv Erhverv) if you meet the following conditions:
- Your tax account debt must not have been transferred for debt collection.
- You must have observed other payment arrangements, if any, related to your tax account within the past month.
- Your debts must be at least DKK 800.
- Your payment arrangement cannot be effective for more than one year.
- Your payment arrangement must take effect no later than 30 days after it has been set up.
- You may only have one payment arrangement at the time.
- You cannot change your tax period once you set up a payment arrangement.
- If we have made a provisional assessment of the amount outstanding due to the fact that you have not reported tax, VAT or duties, you need to report such amounts before you can set up a payment agreement.
How to set up a payment arrangement in E-tax for businesses
How to pay
You need to use the giro transfer forms you have received from us. If you do not have these forms, you should log on to E-tax for businesses, click ‘Skattekontoen' (Tax account) and find the payment ID under ‘Stamoplysninger' (Master data).
You can register the payment for direct debit with your bank. The information you need to do so will appear from the agreement letter you will receive from Nets direct debit services.
Interest
Interest will be calculated according to the rules that apply to the tax account. Interest must be paid with the last instalment of the payment agreement and is listed in your tax account under ‘Fremtidige posteringer' (Future entries).
If you want to avoid having to pay interest and pay the amount of your payment agreement before the due date, please contact the Danish Tax Agency on +45 7222 2800. If you do not contact us, you will have to pay interest for the entire period, even if you pay before the due date.
You must observe the payment arrangement
If you do not observe the deadlines of the payment arrangement, we will cancel the arrangement and send you a reminder for the entire amount outstanding. Subsequently, you will have to wait 30 days to set up a new payment arrangement. If, in the meantime, you have tax debt that has been transferred for debt collection, you will not be able to set up a new payment arrangement.
Pay all amounts related to your tax account on time
You must also pay amounts not covered by the payment arrangement on time. Otherwise, your payment arrangement will be cancelled. As a result, you need to watch your balance in your tax account and make sure that you pay on time. This also applies to interest and fees.
Setting-off practices
If you are due a refund from the public authorities, the money will not be paid out to you if you have debt to the public authorities. In stead, the money will be used to reduce your debt. This also applies even if you observe a payment arrangement.
Assistance for setting up a payment arrangement
Please call us on +45 7222 2800 if you need assistance in setting up a payment arrangement. Please make sure that you are logged on to E-tax for businesses when you make the call, this way we will be able to help you much faster.
Debt for collection
You are not able to set up a payment arrangement if you have tax debt which has been transferred for debt collection. If it says ‘poster sendt til inddrivelse' (entries transferred to the department for debt collection) in your tax account, you need to contact the collection authority to pay the debt. You can do so by calling +45 7015 7304.