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VAT and payroll tax

The Danish Tax Agency

How to pay payroll tax

Payroll tax can be paid via Netbank (online banking), Nets (PBS) or from a non-Danish account. Read about the payment methods and see the rules for due payment.

Payment methods

Netbank

Use the payment line, stated on the receipt for your declaration. You can also find the payment line under ‘Stamoplysninger’ (Master data) in your tax account at E-tax for businesses.

The tax account provides you with a general overview of your business’s declarations, demands for payment as well as ingoing and outgoing payments to and from us.

Payments to your tax account

Nets (PBS)

If you want to pay using Nets direct debit service (PBS), you can sign up in E-tax for businesses.

Sign up for Nets direct debit service

Non-Danish account

Add your SE number, in the comments box, for example.

Pay from a non-Danish account IBAN number: DK87 0216 4069 1633 94 BIC/SWIFT code: DABADKKK Account: 0216406916339 Account holder: Danish Tax Agency

Rules for due payment

Your payment is made in due time if:

  • You pay via Netbank (online banking), and the amount is debited to your account no later than on the date of expiry of the payment deadline. Payment must have been made according to the bank’s general terms and conditions for transfers. Please note that banks have different times for when a same-day transfer can be made.

  • You pay by giro transfer no later than on the date of expiry of the payment deadline.

  • You pay via Nets LeverandørService (Supplier Service) and have approved the drawing of the payment in E-tax for businesses no later than at 16:00 on the banking day before the expiry of the payment deadline.

  • You pay by requesting your bank to transfer the amount, and the amount is transferred from your account to the Tax Agency’s account no later than on the date of expiry of the payment deadline.

We also recommend that you do not pay earlier than five business days before the last due date of payment; otherwise, your payment will be returned to you.

Read more about our recommendation under Payments to your tax account.

Read about how to set up a payment arrangement for the payment of your payroll tax.

Updated 12.03.2021
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