Here is 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

Your deadline for reporting and paying A-tax and labour market contribution depends on how your business or organisation is registered:

  • Large business: Labour market contributions of more than DKK 250,000 and/or A-tax of more than DKK 1 million a year
  • Small and medium-sized businesses: Labour market contributions of less than DKK 250,000 and/or A-tax of less than DKK 1 million a year.

Your registration certificate tells you whether your business is registered as a large or small and medium-sized business. Please see your registration certificate in E-tax for business under 'Profil' (Profile) -> 'Registreringsbevis' (Registration certificate).

Large businesses

Extended payment deadline 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.

Reporting deadlines will not be changed. Read more www.skat.dk/corona-aid

The coming payment deadlines for large businesses are as follows:
Settlement period Declaration deadline Payment deadline
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

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
April 2021 10 May 2021 27 September 2021 (extended from 10 May 2021)
May 2021 10 June 2021 31 January 2022 (extended from 10 June 2021)
June 2021 12 July 2021 12 July 2021
July 2021 10 August 2021 10 August 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

Check if you have new deadlines in late November

If your business change its registration, you will be given both new reporting deadlines and payment deadlines. Remember to enter the new deadlines in your payroll system. If your business reports via a payroll agency, you need to inform the agency of the new deadlines.

Read more about how you report pay

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. 

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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