DenmarkSkat.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 OyPublished 7 August 2026
A business arranging instalments through Skattekontoen must have submitted the relevant return in TastSelv Erhverv before 16:00 on the preceding daySkat
Skat. 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 year
Skat. Only one payment arrangement is allowed at a time, and tax-account debt already transferred to Gældsstyrelsen for collection prevents a new arrangement
Skat. The business must have complied with any previous tax-account payment arrangements within the preceding month
Skat.
The first instalment must fall between eight and thirty days after creationSkat and on a working day
Skat. The guidance warns that choosing a bank holiday produces an error
Skat. Businesses can select monthly payments or payments every fortnight
Skat, with at most twelve monthly instalments or twenty-six fortnightly instalments
Skat
Skat. 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 finesSkat
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Skat. Where the authority has made a provisional assessment following a missing return, the business should replace it with the correct reported amount before arranging payment
Skat.
Maintaining the arrangement also requires paying other tax-account liabilities on timeSkat. Payments are not earmarked for the instalment plan
Skat and may cover other account entries
Skat. Overdue items outside the plan can interrupt it
Skat, and interest outside the arrangement must likewise be paid
Skat. 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 debt
Skat. It says businesses do not receive a separate message that the arrangement has been interrupted
Skat; the status is visible on Skattekontoen
Skat. 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.