Temporary changes to Danish payment deadlines (COVID-19)

16 / 3 / 2020

The Danish parliament has now passed new legislation to meet the potential cash flow challenges for enterprises due to the COVID-19 situation.

According to the new legislation, some payment deadlines have been postponed, thus providing temporary liquidity relief.

The legislation covers the payment of VAT (for large enterprises paying VAT on a monthly basis), employment withholding taxes (for all companies) and on-account corporate taxes (for all companies).

The postponement is only temporary and defers the payment for a few further specified months in 2020, please see the table below:

Levy periods and payment deadlines on VAT settlement


Existing rules Postponed payment

Levy period Payment deadline Levy period Payment deadline
Large enterprises 1 March - 31 March 27 April 1 March - 31 March 25 May
1 April - 30 April 25 May 1 April - 30 April 25 June
1 May - 31 May 25 June 1 May - 31 May 27 July



Please note that the VAT postponement only covers VAT and not any other indirect duties. For the time being, the VAT postponement only relates to large enterprises. However, similar rules for small and medium-sized enterprises are currently being considered.

Payment deadlines - AM-contribution and A-tax


Small and medium-sized enterprises
Large enterprises

Existing rules Postponed payment Existing rules
Postponed payment
Rate - April 11 May 10 September 30 April 31 August
Rate - May 10 June 12 October 29 May 30 September
Rate - June 10 Juli 25 November 30 June 30 October



If you have any questions, please do not hesitate to contact us.

Contact

Valby: +45 33 45 10 00 | Odense: +45 66 13 07 30 | Mail: info@bakertilly.dk

COVID-19 Information in English


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