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Coronavirus/COVID-19: Small companies can postpone payment of employee taxes, B-tax (sole proprietors) and VAT

The payment term for employee taxes is postponed 4 months. The payment term for B-tax is postponed. The payment term for VAT is postponed. Remember that you can still change the payment of company income tax.

Coronavirus/COVID-19: Small companies can postpone payment of employee taxes, B-tax (sole proprietors) and VAT

The Danish government agreed to postpone payments for smaller companies.


Coronavirus/COVID-19: Small companies can postpone payment of employee taxes, B-tax (sole proprietors) and VAT


We have made an overview for you here with the new payment terms:


Employee taxes:

The payment term for employee taxes is postponed 4 months:

The payment term for employee taxes relating to April 2020 is due 10.9.2020 (before the payment was due 11.5.2020)
The payment term for employee taxes relating to May 2020 is due 12.10.2020 (before the payment was due 10.6.2020)
The payment term for employee taxes relating to June 2020 is due 10.11.2020 (before the payment was due 10.7.2020)

The payment term is automatically changed in the payroll system (Danløn, Bluegarden etc.).



B-tax (sole proprietors):

The payment term for B-tax is postponed:

B-tax for April 2020 is postponed to 22.6.2020 (before the payment was due 20.4.2020)

B-tax for May 2020 is postponed to 21.12.2020 (before the payment was due 20.5.2020)

If you change you B-tax (by lowering the expected profit for 2020) latest Wednesday 18.3.2020, 16:00, then the amount due will automatically be changed (either to 0 DKK or a lower amount).

If the B-tax will change to 0 DKK, then the tax office will not make any payments from your bank.

If the B-tax for March 2020 will be lower than now (but not 0 DKK), then the tax office will send you payment details for manual payment.

Future payments will be done automatically.

If you change you B-tax (by lowering the expected profit) after Wednesday 18.3.2020, 16:00, then the amount due will automatically be charged on your BetalingsService in the bank (payment for March 2020 will be done, even if you change the profit and the tax is lowered).

In this situation you can call your bank, and have them cancel the payment.

If you do not do that, then the tax office will make a refund later.

Just be aware that they will offset the refund of B-tax in any existing debts first.


Monthly VAT:

The payment term for VAT is postponed:

VAT for March 2020 will be due for payment 25.5.2020 (before the payment was due 27.4.2020)
VAT for April 2020 will be due for payment 25.6.2020 (before the payment was due 25.5.2020)
VAT for May 2020 will be due for payment 27.7.2020 (before the payment was due 25.6.2020)


Quarterly VAT:

The VAT for Q1 and Q2 2020 will be added together, and both quarters is due for payment 1.9.2020 (before the payment for Q1 2020 was due 2.6.2020)


Six months VAT:

The VAT for 1. and 2. half of 2020 is due for payment 1.3.2021 (before the payment for 1. half 2020 was due 1.9.2020)


Company income tax:

Remember that you can still change the payment of company income tax (the first payment regarding 2020) that is due 20.3.2020


You can read more on the tax office website about the postponed payments:

Link to the Tax Office website


Do you have any questions to the compensation rules in Denmark for salaries?