TaxxaCompany Logo

Menu

Company

About usCareersBlogContact usLinkedInYouTube

Product

FeaturesPricingFAQ

Legal

Cookie PolicyData Processing AgreementPrivacy PolicyTerms and Conditions
© 2026 Taxxa AI Oy. All rights reserved.
  1. News
  2. /Denmark
  3. /Tax

Denmark·Skat.dk

Tax-account payment plans require filing before 16:00 the day before

Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.

By Taxxa AI Oy · Published 7 August 2026

Tax

A business arranging instalments through Skattekontoen must have submitted the relevant return in TastSelv Erhverv before 16:00 on the preceding daySkatSkat. Skattestyrelsen’s payment-plan guidance identifies that submission timing as a prerequisite for creating the arrangement. The business must also satisfy the other conditions for a plan.

An arrangement cannot cover less than DKK 800Skat and can last no more than one yearSkat. Only one payment arrangement is allowed at a time, and tax-account debt already transferred to Gældsstyrelsen for collection prevents a new arrangementSkat. The business must have complied with any previous tax-account payment arrangements within the preceding monthSkat.

The first instalment must fall between eight and thirty days after creationSkat and on a working daySkat. The guidance warns that choosing a bank holiday produces an errorSkat. Businesses can select monthly payments or payments every fortnightSkat, with at most twelve monthly instalments or twenty-six fortnightly instalmentsSkatSkat. Approval generates a receipt in the company’s Digital Post.

Some liabilities cannot enter an arrangement. The exclusions include provisional assessments, customs claims, land tax and the supplementary property charge, interest withholding tax, royalty tax, dividend tax, administrative fines and coercive finesSkatSkatSkatSkatSkatSkat. Where the authority has made a provisional assessment following a missing return, the business should replace it with the correct reported amount before arranging paymentSkat.

Maintaining the arrangement also requires paying other tax-account liabilities on timeSkat. Payments are not earmarked for the instalment planSkat and may cover other account entriesSkat. Overdue items outside the plan can interrupt itSkat, and interest outside the arrangement must likewise be paidSkat. The guidance advises monitoring the account balance and the arrangement’s status in TastSelv Erhverv.

If payment deadlines are missed, Skattestyrelsen interrupts the arrangementSkat and sends a reminder for the full debtSkat. It says businesses do not receive a separate message that the arrangement has been interruptedSkat; the status is visible on SkattekontoenSkat. The administrative basis is Skattestyrelsen’s guidance on creating and maintaining payment arrangements through the tax account.

Submit the return before 16:00 the day before creating a payment plan, and monitor both instalments and other tax-account liabilities.

Sources

  1. Opret en betalingsordning

Share with your network

More on this

  1. 9 Sept 2026

    Supreme Court ties exercised-option premiums to share sale proceeds

  2. 9 Sept 2026

    Supreme Court treats sparekasse’s mortgage-lender shares as trading stock

  3. 7 Sept 2026

    DAC7 guidance clarifies the 2,000-rental test applies per property

  4. 4 Sept 2026

    DMS users must move most Y-codes for the 12 September update

  5. 4 Sept 2026

    Construction ID bill covers projects above DKK 100 million

Denmark news