Payments to your tax account

You can pay by 

• Online banking
• Nets Supplier Service (Leverandørservice)
• Visa/Dankort
• MobilePay 

Online banking

If you use online banking, you need to copy and insert the entire payment ID.

The payment ID is used for all payments to the Tax Account. So, once you have made the first payment, you no longer need to copy the payment ID for each entry.

You can always find the payment ID under ‘Stamoplysninger’ (Master data) in your Tax Account.

Understanding your payment ID

When you have completed your declaration in E-tax for businesses (TastSelv Erhverv), a receipt will appear stating the payment ID required for making payments. It could look like this:

71 000000xxxxxxxxx yyyyyyyy

The payment ID consists of three elements:

1. 71 indicates the type of giro transfer form
2. 000000xxxxxxxxx identifies the business making the payment
3. yyyyyyyy states the creditor ID, identifying to whom you are making make the payment.

Set your payment date no sooner than five days before the payment deadline

When you pay via online banking, you have to set the payment date to be the payment deadline or no sooner than five working days before. If you make your payment any earlier, the payment will automatically be returned. Read more about the five day-rule below under Do not pay until five days before the final due date.

Leverandørservice (Supplier Service)

Nets has a commercial solution ‘Leverandørservice’ (Supplier Service) which is best compared with Nets direct debit service (Betalingsservice) for private individuals. When you declare the individual taxes and duties, VAT and excise duties for example, you can sign up for Nets Supplier Service for each type of tax or duty. This way you make sure that you are not affected by the 5-day rule. Read more about the five day-rule below under Do not pay until five days before the final due date.

This is how you sign up for Leverandørservice

To register for Leverandørservice, you have to sign up in E-tax for businesses. Read more about how you sign up.

Remember to accept your payment no later than 4 pm. the day before the declaration and payment date. When you pay by means of Leverandørservice, it takes one banking day before the payment is conducted.

Visa/Dankort or Dankort

In your Tax Account you can pay any amount by Dankort or Visa/Dankort: 

• You can maximum pay DKK 100.000 at a time.
• Payment is made on the same date. Therefore, it is important that you do not pay earlier than five days before the due date. Otherwise, your payment will automatically be returned. Read about the five day-rule and how you avoid making your payment too early below under Do not pay until five days before the final due date.

You find a guide to paying by Visa/Dankort in E-tax for businesses under ’Skattekontoen’ (Your Tax Account).

MobilePay

You can pay any amount in your Tax Account by MobilePay if you have signed up for it.

• You can pay any amount. However, please note that the maximum amount you can pay depends on the credit card you have registered with MobilePay.

• You need to authorise MobilePay for online payments. If you have not done so, you will be asked to do it the first time you use MobilePay.

• You need to authorise the payment via your mobile phone using the MobilePay App even if you have initiated the payment using a computer or a tablet.

• Payment is made on the same day. Therefore, it is important that you do not pay any earlier than five days before the due date. Otherwise, your payment will automatically be returned. Read about the five day-rule and how you avoid making your payment too early below under Do not pay until five days before the final due date.

You find a guide to paying by MobilePay in E-tax for businesses under ’Skattekontoen’ (Your Tax Account).

When you declare and pay VAT, A-tax, labour market contributions, etc. for your business you have to distinguish between the declaration deadline and the payment deadline. You may make your declaration as soon as you want, but your payment via the Tax Account should not be made until on the deadline or at least no sooner than five working days before.

If you make an earlier payment - and there is no other payments due in your Tax Account - the payment will be credited to your account. According to the Danish Debt Collection Act (Opkrævningsloven) authorities, including the Tax Agency, may not hold the money of businesses for more than five days. After five days, the money will be refunded.

You have three options to avoid early payment and that we refund you the payment:

Set the payment date to maximum five working days before the deadline

If you pay via online banking, you can set the payment date for the actual payment deadline or five working days before.

Set up a payment agreement with Leverandørservice (Supplier Service)

You can sign your business up for automatic payment via Leverandørservice. This way the money will be paid on the payment deadline.

Increase the refund limit in your business Tax Account

You can increase the refund limit in your business Tax Account. Read more about how you do so below.

(2:09 minutes) (Click cc for English subtitles)

You can increase the refund limit in your business Tax Account. If the amount you pay is less than the refund limit, it will not be credited to your account. Read more in Danish under ’Udbetalingsgrænse’ (Refund Limit) when you are logged on to your Tax Account.

The maximum refund limit is usually DKK 200,000 and we will not grant a dispensation to increase this limit.

All payments received from and due to your business are included in a balance. The total result is either that your business owes money (a debit balance) or is due a refund (a credit balance).

Consequently, you are no longer able to earmark a payment for a certain entry. The oldest entries, which have not been submitted for collection, will be settled first - either by means of a payment by you or a refund to your business.

In your Tax Account, you can always see how and when a payment has been used, and how an entry has been paid. All this information is available if you click on the individual payment or entry.

Examples

Example 1

If you declare your VAT with a final due date on the 1^st day of the month without actually making the payment, and you also declare your A-tax on time on the 10^th day of the month while paying an amount corresponding to the declared A-tax, your payment will be used to cover your outstanding VAT and not your outstanding A-tax. If there is any money left after your VAT has been paid, it will be used to pay your A-tax in full or in part.

Example 2

Your VAT declaration shows a refund is due. If the total balance in your Tax Account is negative and you owe net more than the VAT refund, the refund will be used to cover the negative balance. The refund will cover the oldest entries first and you will receive an online offsetting message in the ‘Meddelelsesarkiv’ (Message archive) in E-tax for businesses. Subsequently, if your net balance is positive, you will receive this net amount of the refund.

Understand the order of your payments

There are two terms you need to know:

• The due date - which is the earliest possible date that a payment can be made.
• The final due date - which is the final date to make a payment.

When we receive your payment, it will be used to cover entries ready for payment in your account - that is, amounts which have exceeded their due dates. Entries are paid in chronological order according to the so-called FIFO principle (first in, first out). Consequently, the due entry with the oldest due date is paid first. Due entries can be paid disregarding the fact that their final due dates have not yet come. In other words, all entries under ‘Aktuelle posteringer’ (Current entries) (which are not marked ‘Inddrivelse’ (Collection) in your Tax Account’s account status are paid first. Then, any registered due entries under ‘Fremtidige posteringer’ (Future entries) are paid.

Entitled to a refund

If your business is still entitled to a refund (has a credit balance) after payment of all registered due claims, you will receive the refund provided that the general refund conditions are met.

Read more about conditions for transfers of refunds (such as VAT)

Your payment is timely if:

• You pay by means of online banking and the payment is withdrawn from your account no later than the final due date, and if payment is made according to the bank’s terms and conditions for transfers.
• You pay by means of giro transfer forms no later than the final due date.
• You pay by means of ‘Nets LeverandørService’ (Supplier Service) and have approved the payment transfer via E-tax for businesses no later than 4 p.m. on the banking day before the final due date.
• You pay by requesting your bank to make a transfer from your account to our account no later than the day before the final due date.

If you want your business to pay unpaid entries in your Tax Account, you can set up a payment plan.

If you pay from a non-Danish bank account, you will need the below IBAN no, SWIFT code and account information. Please remember to state your CVR.no/SE no. in the field 'meddelelse til modtager' (comments for recipient).

Please also note that you can only pay amount relevant for your Tax Account. This means that cannot pay vehicle taxes, for example, via your Tax Account.

These rules do not apply to customs duties. Read more about interest on customs duties below under If your business does not pay customs duties on time.

Addition of interest

If payments are not made on time, interest is charged as from the final due date and until payment is made. This also applies to fees.

• The interest rate is 0.7% a month in 2023 (0.7% in 2022).
• The interest rate is revised annually. The next interest rate revision will be at the end of 2023.

Interest will be calculated using the balance due method. This means that once a month compound interest is charged at a single rate on a daily basis. The interest rate is common to all amounts included in the balance. The calculated interest is added once a month and included in the balance.

Example of calculation of interest

Please call us on 45 72 22 18 18 if you would like to have a balance statement, including interest, as of a specific date.

The interest is not tax deductible.

Reminder procedure and collection (debt)

You will receive a reminder when you owe more than DKK 5,000.

• The reminder will be issued when you owe more than DKK 5,000. 
• The reminder covers the entire balance due.
• When a reminder is issued, you will also be charged a reminder fee of DKK 65.
• The reminder has a payment deadline of eight business days.
• If we have still not received your payment after a further three days, we will transfer the entire balance for debt collection.
• When a debit balance is transferred for debt collection, the entry will be marked ‘Inddrivelse’ (Collection) in the menu items ‘Kontostatus’ (Account status) and ‘Kontoudtog’ (Statement of account).
• Interest will be charged on your Tax Account from the original deadline up until the end of the month when the amount is transferred for debt collection.
• Reminders to wound-up businesses are only issued if they owe more than DKK 200. Read more below under ’Triviality limit for wound-up businesses’.

New interest calculation method for the Tax Account from 1 May 2016

A new method has been developed for calculating interest on customs claims in your Tax Account. The new interest calculation method has been developed on the basis of the new EU Customs Code.

In future, customs claims must be calculated using the simple interest method. This means that no interest on interest may be calculated. In addition, a special interest rate applies to the calculation of customs claims.

Until 1 May 2016, all interest rates were calculated on a daily basis based on the balance owing. The interest rate was the same for all claims included in the balance (i.e. both customs claims and other claims covered by the Tax Account). The interest calculated was added once a month and was included in the balance owing (i.e. compound interest).

This still applies to all other claims than customs claims.

The Tax Account now has two interest rate types:

• Balance interest rate (not for customs duties)

• Customs interest rate (for customs duties only)

Customs claim interest rate

• The interest rate for customs claims is determined by the debit rate of interest set by the Danish National Bank plus 2 percentage points.
• When the National Bank increases or lowers its interest rate, the debit rate of interest for customs claims will be adjusted from the first day of the following month.
• The interest rate for customs claims was most recently adjusted on 1 August 2022. when the Danish National Bank increased the debit rate of interest on 22 July 2022.

Monthly change of interest rate

• The interest rate for customs claims will be updated once a month to be aligned with the debit rate of interest set by the Danish National Bank 2 percentage points.

• The interest rate will be updated on the first day of each month. The Danish National Bank’s debit rate of interest has remained unchanged since January 2015.

Reminder procedure and collection (debt)

Customs claims and other claims are processed according to the same reminder procedure as before. This means that:

You will receive a reminder when you owe more than DKK 5,000.

• The reminder will be issued when you owe more than DKK 5,000. 
• The reminder covers the entire balance due.
• When a reminder is issued, you will also be charged a reminder fee of DKK 65.
• The reminder has a payment deadline of eight business days.
• If we have still not received your payment after a further three days, we will transfer the entire balance for debt collection.
• When a debit balance is transferred for debt collection, the entry will be marked ‘Inddrivelse’ (Collection) in the menu items ‘Kontostatus’ (Account status) and ‘Kontoudtog’ (Statement of account).
• Interest will be charged on your Tax Account from the original deadline up until the end of the month when the amount is transferred for debt collection.
• Reminders to wound-up businesses are only issued if they owe more than DKK 200. Read more below under ’Triviality limit for wound-up businesses’.

When customs claims are submitted for debt collection, interest will be charged to the Tax Account until the end of the month, and the calculation of interest in relation to the collection starts from the first day of the next month.

Several individuals and businesses have received a payment request via MobilePay from  a fake sender such as "SKAT/Skattekontoen" and " SKAT Skattekonto".

The Tax Account DOESN’T request payments by MobilePay. If you receive such a payment request, you should not accept it but report it to the police.

You can read more about this at How to spot fake emails and texts.