From 14 September 2026, late tax and VAT payments in Denmark carry a higher reminder fee, but the bigger risk is failing to check the Skattekonto after reporting and payment.
Last updated: September 2026
From 14 September 2026, late tax and VAT payments become more expensive for Danish businesses. The reminder fee for certain overdue taxes and duties rises from DKK 65 to DKK 160.
The amount itself will rarely decide the fate of a business. However, the change highlights a much more important point: reporting an amount to Skattestyrelsen and paying it are two separate steps.
A company may submit its VAT return, A-tax or AM-bidrag correctly and on time and still end up with interest, a reminder and potentially collection action if the resulting amount is not paid by the deadline.
For most businesses, the best response is therefore not simply to remember the new DKK 160 fee. It is to make payment control a fixed part of the monthly or quarterly compliance routine.
Late tax and VAT payments: what changes on 14 September 2026?
Folketinget adopted the new rules on 3 September 2026. Under the adopted law, the reminder fee for claims covered by the relevant collection rules increases from DKK 65 to DKK 160 from 14 September 2026.
The change covers claims collected under the Opkrævningsloven, including amounts handled through the Skattekonto. In practice, this makes the change relevant to many ordinary business payments such as VAT, A-tax and AM-bidrag.
The same legislative package also introduces a DKK 200 threshold for reminders in certain cases where a business already has tax debt under collection. For most active businesses, however, the key practical message is simpler: an overdue tax payment now becomes more expensive to ignore.
Reporting on time is not the same as paying on time
This distinction causes more problems than many business owners expect.
After a business submits a VAT return or payroll-related reporting, the amount normally appears on the Skattekonto. If the company has an amount to pay, the posting appears as a negative amount. When the payment deadline arrives, the liability becomes current on the account.
Submitting the report does not settle the liability. The business must still make sure that the payment reaches the Skattekonto in time.
A clean workflow therefore has three separate steps:
- Report the amount correctly.
- Pay the amount by the deadline.
- Check the Skattekonto afterwards and confirm that the payment has actually settled the expected liability.
That third step is easy to skip, especially when the bookkeeping or payroll adviser handles the reporting but the client makes the payment independently.
Why the Skattekonto should be checked after payment
The Skattekonto is a running balance, not a set of isolated payment boxes.
All relevant business payments and liabilities enter the same account. A payment cannot generally be earmarked for one specific item. Instead, the Skattekonto uses incoming funds to settle postings that are ready for payment, with older due debt taking priority.
This means that a business can transfer what it believes is the exact amount for VAT, but another older item on the account may absorb some or all of that payment first.
The practical result can be surprising: the company has made the bank transfer, but the Skattekonto may still show part of the VAT liability as unpaid. For that reason, the bank receipt is not always the end of the process. A short follow-up check can reveal whether any interest, fee or older debt remains.
Interest can quietly keep the account in debit
Late payment may also generate interest on the Skattekonto. That creates another reason to check the account after the original payment has been made.
A small residual interest amount can look insignificant. Nevertheless, it is still an unpaid item and can matter greatly if the business has a betalingsordning.
For companies without a payment arrangement, the main concern is that the debt continues to sit on the account and may lead to further collection steps. For companies with a betalingsordning, the consequences can be much more immediate.
The betalingsordning trap: month-end interest may appear later
A betalingsordning can help a business pay open Skattekonto items in instalments, but the arrangement comes with strict conditions.
Skattestyrelsen states that all running instalments, other claims and interest must be paid on time. If a claim outside the betalingsordning passes its payment deadline, Skattestyrelsen can interrupt the arrangement.
One detail is particularly easy to miss. Interest on the Skattekonto is calculated day by day and attributed as of the last day of the month. However, Skattestyrelsen explains that the interest may only become visible on the Skattekonto at the beginning of the following month.
In practice, a business may therefore check its account at month-end and believe everything is in order. A few days later, a new interest posting can appear with the previous month’s final date.
If the existing betalingsordning does not include that interest, the business must pay it separately. Leaving it unpaid can put the payment arrangement at risk.
That makes a simple control routine very valuable: if your company has a betalingsordning, check the Skattekonto again during the first days of every month, even if you have already paid the scheduled instalment.
A betalingsordning does not ring-fence your instalments
There is another important feature of the system: the Skattekonto does not earmark payments specifically for the betalingsordning.
Suppose a company transfers the monthly instalment, but another VAT, A-tax or interest item has already become due. The Skattekonto may use that payment to cover the other debt first. As a result, the transferred amount may no longer cover the scheduled instalment in full.
This is why Skattestyrelsen tells businesses with a betalingsordning to monitor the Skattekonto continuously and make sure there is enough money on the account to cover instalments, interest and other postings.
New reporting obligations also continue as normal. A betalingsordning for old debt does not postpone new VAT, payroll tax or other payment deadlines.
What happens if the betalingsordning is interrupted?
If the business does not comply with the payment arrangement or other payment deadlines, Skattestyrelsen can interrupt the arrangement and send a reminder for the full debt.
The business generally has to wait 30 days before it can establish a new betalingsordning. If Skattestyrelsen has meanwhile transferred the debt for collection, the business may not be able to create a new arrangement until it has dealt with the collection debt.
There is another unpleasant detail: Skattestyrelsen states that the business does not receive a separate notification when the betalingsordning is interrupted. The company must check the status under Skattekontoen > Betalingsordning.
In other words, monitoring the arrangement is not optional administration. It is part of keeping the arrangement alive.
A practical Skattekonto routine
For many SMEs, a short recurring checklist is enough to prevent most of these problems.
When VAT, A-tax, AM-bidrag or another Skattekonto liability is due:
- Make sure you have submitted the reporting.
- Confirm the exact payment deadline.
- Make the payment in time.
- Check the Skattekonto after the payment appears on the account.
- Investigate any remaining negative balance instead of assuming it will disappear automatically.
Extra controls if you have a betalingsordning
- Check the Skattekonto during the first days of each month for newly posted interest.
- Pay all new VAT, A-tax, AM-bidrag, fees and other claims outside the arrangement by their normal deadlines.
This is a small administrative habit, but it can prevent a payment arrangement from collapsing because of a relatively minor unpaid item.
Who is responsible for the final payment check?
This is also worth clarifying between businesses and their accounting advisers.
An accounting office may prepare and submit the VAT return or payroll reporting and send the client the payment details. In other setups, the accounting office may also monitor the Skattekonto after payment.
Neither model is inherently wrong. Problems arise when both sides assume that the other one is performing the final control.
A good process therefore defines responsibility clearly: who reports, who pays, and who checks afterwards that the payment actually settled the liability?
The new reminder fee is a good reason to review that routine now.
Conclusion
From 14 September 2026, the reminder fee for certain overdue tax and duty payments rises from DKK 65 to DKK 160. The larger fee is useful to know, but the more important lesson is operational.
Tax compliance does not end when you file the return. The payment also needs to arrive on time, and you should check the Skattekonto afterwards.
For businesses with a betalingsordning, the need for ongoing control is even greater. A small interest posting that only becomes visible at the beginning of the next month can be enough to put the arrangement at risk if it is left unpaid.
Need help keeping VAT, payroll taxes and your Skattekonto under control?
Andreas Regnskab can help you build a clear reporting and payment routine, review outstanding items and identify risks before they turn into reminders or collection problems.
Frequently asked questions
Yes. The adopted legislation raises the relevant reminder fee from DKK 65 to DKK 160 from 14 September 2026.
No. Reporting and payment are separate. The business must also pay the amount by the relevant deadline.
Generally no. Payments enter the combined Skattekonto balance, and the account may use incoming funds to settle older due postings first.
It can cause Skattestyrelsen to interrupt the arrangement. Running instalments, claims and interest must be paid on time, and interest outside the arrangement that remains unpaid can put the betalingsordning at risk.
Skattestyrelsen attributes interest as of the last day of the month, but the amount can become visible at the beginning of the following month. This matters especially if you have a betalingsordning.
Sources and further reading
- L 8 – adopted change to reminder fees — Folketinget — https://www.ft.dk/samling/20252/lovforslag/l8/som_vedtaget.htm
- Opret en betalingsordning — Skattestyrelsen — https://skat.dk/erhverv/betaling-og-skattekonto/opret-en-betalingsordning
- Skattekontoen — Skattestyrelsen — https://skat.dk/erhverv/betaling-og-skattekonto/skattekontoen
- Legislative text for L 8 — Retsinformation — https://www.retsinformation.dk/eli/ft/202522L00008
This article provides general information only and should not be treated as legal or tax advice. Payment obligations and the correct treatment depend on the specific facts and liabilities on the individual company’s Skattekonto.