What is Skat og Told (SKAT / Danish Tax Authority)?
The Danish Tax Authority (Skatteforvaltningen), commonly called SKAT, administers all Danish taxes including income tax, moms, corporate tax, and customs. Primary business portal is TastSelv Erhverv at skat.dk.
Current Rate (Indkomstår 2025)
N/A — administrative authority
Example
A new ApS registers for moms and corporate tax via TastSelv Erhverv on skat.dk. The director also uses TastSelv to review pre-filled personal income tax data, check payment history, and access tax assessment letters.
How Skat og Told (SKAT / Danish Tax Authority) works in Denmark
Skatteforvaltningen (tax administration) is the government body responsible for all Danish tax law administration. It was reorganised in 2018 after a major fraud scandal (the udbyttesag — dividend refund fraud estimated at DKK 12.7 billion) and the customs and tax functions were partially separated. The agency operates under the Ministry of Taxation (Skatteministeriet).\n\nFor businesses, the primary point of contact is TastSelv Erhverv (tastselv.skat.dk/erhverv) — the online portal for all business tax matters including: moms registration and returns, employer registration, withholding tax reporting, corporate tax returns, VAT refund applications, and viewing company tax accounts.\n\nFor personal taxes, TastSelv (tastselv.skat.dk) provides pre-filled tax returns, tax assessment letters, advance payment adjustments, and payslip review.\n\nKey tax identification numbers: Every business registers with Erhvervsstyrelsen and receives a CVR number (Central Business Register — the company registration number). This same CVR is also used by SKAT as the company's tax identification number. Individuals have a CPR number (civil registration number) used for personal tax.\n\nEnforcement: SKAT conducts digital audits by cross-referencing reported data with bank records, employer reports, and third-party information. The authority receives automatic data from banks (interest and investment income), employers (salary), and real estate agents (property transactions). Unexplained discrepancies trigger inquiries.\n\nAppeals: Tax decisions can be appealed to Skatteankestyrelsen (the Tax Appeals Agency), then to Landsskatteretten (the National Tax Tribunal), and finally to the civil courts. Most straightforward disputes are resolved at Skatteankestyrelsen level within 2-3 years.\n\nDigital bookkeeping mandate: From 2024, companies with turnover above DKK 300,000 must use approved digital bookkeeping software that meets SKAT's Bogføringsloven standards.
Related terms
Danish VAT at 25%, the highest standard rate in the EU. Unlike most EU member states, Denmark has no reduced rate — virtually all supplies are either 25% or zero-rated/exempt. Registration threshold is DKK 50,000 annual taxable turnover.
Danish corporate income tax at a flat 22% rate on taxable profits of resident companies (ApS, A/S). No progressive thresholds. Paid via TastSelv Erhverv to Skat.dk. Applies to worldwide income of Danish-resident entities.
Danish Business Authority — the company registry for Denmark. All companies must register here to receive a CVR number. Annual accounts (årsrapport) are filed here. Public register of companies, directors, beneficial owners, and financial accounts.
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