Acontoskat (Advance Corporate Tax)
Advance corporate tax instalments paid by Danish companies during the income year, before the final return is filed. Two instalments: 20 March and 20 November. Based on estimated annual profit at the 22% corporate tax rate. Underpayment after November triggers interest charges.
Who this applies to
- All Danish ApS and A/S companies subject to selskabsskat
- Danish branches of foreign companies
- Companies newly formed during the year (pro-rated)
What to file
No formal return for acontoskat — payment is made directly to SKAT via TastSelv Erhverv using the company's CVR number. The system calculates the expected balance based on prior-year tax. Companies can increase or decrease instalments based on their own profit forecast.
How to file
Pay via TastSelv Erhverv or bank transfer to SKAT using the correct payment reference. The system pre-populates an expected instalment based on prior-year final tax liability. Companies can increase the payment (recommended if profits are higher than last year) or accept the SKAT default.
Payment due
20 March and 20 November of the income year. A voluntary top-up by 1 February of the following year avoids procenttillæg on any remaining underpayment (though this top-up is voluntary, not a deadline).
Penalties for missing this deadline
Missing the March instalment: SKAT charges a procenttillæg (interest supplement) on the full year's underpayment from 1 January. Missing November: interest runs from the November date. The procenttillæg rate is set annually by the Ministry of Finance — typically 2-4%. Overpayments earn a godtgørelse (modest interest allowance) on the refund.
Filing checklist
- Prepare a profit forecast for the income year as early as possible
- Calculate the expected acontoskat liability (22% of expected taxable profit)
- Decide on March instalment: pay 50% of the full year expected liability, or SKAT's suggested amount — whichever is more accurate
- Review the profit forecast before November and adjust the second instalment accordingly
- Consider making a voluntary third payment by 1 February if the November instalment still leaves a shortfall
Documents you'll need
- Management accounts or profit forecast for the current year
- Prior year final tax assessment for reference to SKAT's suggested instalment amounts
- Reconciliation of accounting profit to taxable profit if adjustments are significant
Common mistakes to avoid
- Ignoring acontoskat planning until year-end — the March instalment should be based on a proper profit forecast made in February/March
- Assuming SKAT's suggested instalment (based on prior year) is correct when the current year is significantly more profitable
- Missing the November deadline for the second instalment — this is the most consequential missed deadline as it triggers procenttillæg on the full balance
- Not making a voluntary top-up payment by 1 February when a significant underpayment is known
Never miss a Denmark deadline
AccountsOS tracks every Skattestyrelsen (Danish Tax Agency) and Erhvervsstyrelsen (Danish Business Authority) / CVR deadline and reminds you weeks ahead.
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