Payments to your tax account

You can pay via:

• 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 the payment date to a maximum of five business days before the final due date 

When you pay via online banking, it is important that you remember to set the payment date to the date when payment is made and not earlier than five business days. Otherwise the amount will be refunded to you automatically. Read more about the five-day rule under ’Paying before the 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.  

Visa/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.

It is important that you do not pay earlier than five days before the due date. Otherwise, the amount will be refunded to you automatically. 

Read more about the five-rule day – and how to avoid paying too early – under ’Paying before the due date’. 

According to the Danish Tax Collection Act (Opkrævningsloven), authorities such as the Danish Tax Agency are not allowed to keep businesses’ money for longer than five business days, after which they must be refunded.

For help with payment by Visa/Dankort, please click ’Skattekontoen’ (Your tax account) in E-tax for businesses (TastSelv Erhverv).  

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.

It is important that you do not pay any earlier than five business days before the due date. Otherwise, the amount will be refunded to you automatically. 

Read more about the five-day under ’Paying before the due date’. 

For help on how to pay by MobilePay, please see ’Skattekontoen’ (Your tax account) in E-tax for businesses (TastSelv Erhverv). Only available in Danish.

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. Instead, 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) 72 22 28 00 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) 70 15 73 04. 

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.  

Payments to the tax account from a non-Danish account 

IBAN no.: DK87 0216 4069 1633 94  BIC/SWIFT code: DABADKKK  Account no.: 02164069163394  Account holder: the Danish Tax Agency  Comment field: 8-digit SE no. (VAT no.)

Information to be used for VAT One Stop Shop payments

IBAN-nummer: DK87 0216 4069 2005 75 BIC/SWIFT: DABADKKK Account no.: 0216 4069200575 Account holder: the Danish Tax Agency Commentfield: 8-digit SE no. (VAT no.)

• 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.

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.

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

For September the interest rate is 0.8%: 

• of the balance of DKK 10,000 for 9 days: 2 September until 10 September. 

• of the balance of DKK 22,000 for 2 days: 11 September until 12 September. 

• of the balance of DKK 11,000 for 18 days: 13 September until 30 September. 

The calculated amount will be included in the interest-carrying balance as of 30 September.

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):

• The reminder will be issued once you owe more than DKK 5,000. In practice this means five business days after you have reached the DKK 5,000 limit.

• 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 carries a 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 until the end of the month, regardless of whether the balance due has already been submitted for collection on, for instance, the 5th of the month.

• 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'.

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) 

No interest is calculated on customs claims of less than DKK 75 (EUR 10). 

No interest will be calculated if the original customs claim is below DKK 75. 

Interest will, however, still be calculated if the business pays part of its customs claim, thus bringing the balance of the individual customs claims under DKK 75. 

Example

The customs claim amounts to DKK 150. The business pays DKK 100, thus bringing the customs claim below DKK 75. Interest is still calculated on the remaining DKK 50 of the customs claim.  

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:

• The reminder will be issued once you owe more than DKK 5,000. In practice, this means five business days after you have reached the DKK 5,000 limit.

• 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 carries a 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 until the end of the month, regardless of whether the balance due has already been submitted for debt collection on, for instance, the 5th day of the month. 

• 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. 

When you declare and pay VAT, A-tax, labour market contributions, etc., it is important that you remember to distinguish between the declaration deadline and the payment period.

You can always declare your taxes well before the deadline, but you should not make payments to your tax account until they are due, or earlier than five business days before the due date. If you pay earlier – an no other payments are due in your tax account – the money will be refunded to you automatically. 

According to the Danish Tax Collection Act (Opkrævningsloven), authorities such as the Danish Tax Agency are not allowed to keep businesses’ money for longer than five business days, after which they must be refunded.  

There are three ways of avoiding early payment and having your money refunded:  

Set the payment date to a maximum of five business days before the due date  

If you pay via online banking, you can set the payment date to the date when payment is made and not earlier than five business days. 

Set up a payment arrangement with Nets Leverandørservicee 

You can set up a payment arrangement with Nets Leverandørservice to allow for automatic withdrawal of the amount by the deadline.  

Increase your refund limit 

You can increase the refund limit in your tax account (up to DKK 200,000). If the amount you pay is less than your refund limit, the amount will not be refunded. Read more by clicking ’Udbetalingsgrænse’ (Refund limit) when you have logged on to your tax account.  

The oldest entries are paid first  

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 1st day of the month without actually making the payment, and you also declare your A-tax on time on the 10th 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. 

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.

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.