Reminder fee will rise to DKK 160 on 14 September 2026

Skattestyrelsen says its reminder fee rises from DKK 65 to DKK 160 from 14 September 2026Skat. The new amount appears in the business Tax Account payment guidance and in the personal payment guide’s section on vehicle weight tax, green owner tax and CO2 owner tax. The adopted amending bill specifies the same date for entry into force.Retsinformation

For businesses, the Tax Account guidance says a reminder is sent when the amount owed exceeds DKK 5,000 or the business already has debt in collection. The reminder covers the whole balance and carries the reminder fee. The authority gives an eight-working-day payment deadline. If payment has still not arrived after a further three working days, the whole balance is transferred to Gældsstyrelsen for collection.

The guide separately states that ceased businesses receive a reminder for amounts of DKK 200 or more. These process thresholds should be distinguished from the amount of the fee itself. The announced increase changes the charge attached to a reminder; it should not be read as making every unpaid balance immediately subject to the same collection sequence.

For the listed periodic vehicle taxes, Skattestyrelsen’s personal payment guide likewise states the higher reminder fee from 14 September 2026. It also explains that interest for late payment is calculated daily from the payment deadline shown on the demand. The fee and interest are therefore separate components of the consequences described in that guidance.

Folketinget adopted the bill at third reading on 3 September 2026.Retsinformation Its amendments replace DKK 65 with DKK 160 in the relevant provisions of opkrævningsloven, ligningsloven and momsloven. It also specifies the DKK 160 reminder fee for the described older asset-transfer instalment-deferral arrangements. The bill’s commencement provision is explicit about the September date.

The legislative basis is the bill adopted on 3 September 2026 amending opkrævningsloven and other laws, particularly sections 1–3, 7 and 8; Skattestyrelsen’s payment guidance states how the higher fee will be applied.