Personal data and VAT, payroll tax and energy taxes

If you have any questions about the processing of your data or if you want to exercise your rights, you can always contact us.

You can contact us:

• call us on +45 72 22 18 18. You can find our opening hours at skat.dk/contact
• via our website at skat.dk/tastselv
• by post to:
  Skattestyrelsen
  Nykøbingvej 76, Bygning 45
  4990 Sakskøbing
  Denmark

We process the data necessary for the performance of our tasks carried out in the exercise of the official authority vested in us. 

Regarding this data collection, our purpose is to ensure correct tax liability for the business in terms of VAT and payroll tax, including energy taxes.

As a supportive decision-making tool for processing a business’s tax liability, we can compare your data with the information we hold about your declaration of tax liability. 

We may compile information about you for, for example, audits and the development of IT systems when it is necessary for our official tasks. When developing IT systems, this applies, for example, to the use of artificial intelligence (AI). Compilation covers existing data in our IT systems and also other sources when permitted by law.

You can read more about our official tasks and the compilation options in the sections The purpose of the processing of personal data and Legal basis for processing at skat.dk/en-us/security/privacy-policy/personal-data.

We only process the personal data for which we have a legal and professional processing purpose and which we deem necessary to support the tasks that we carry out in the exercise of the official authority vested in us. 

In connection with the specific task, we may, for example, process the following types of ordinary personal data about you:

• identification details such as name, address, telephone number, civil registration (CPR) number or CVR number;
• financial and business matters relating to the business, including ownership, registration, income information, property information and arrears/debts.

We process your personal data in accordance with Article 6(1)(e) of the General Data Protection Regulation (Databeskyttelsesforordningen) and your CPR number in accordance with section 11 of the Danish Data Protection Act (Databeskyttelsesloven).

Special legislation

Our official tasks are generally defined in section 1 of the Danish Tax Administration Act (Skatteforvaltningsloven) which states, among other things, that we must administrate the legislation on taxes and duties. Our access to the compilation of data is set out in sections 67a and 68 of the Danish Tax Control Act (Skattekontrolloven).

Regarding VAT and payroll tax, the following legislation is particularly relevant:

• the Danish Tax Collection Act (Opkrævningsloven), including section 2(1) on the business’s declaration of correct taxes and duties for each period
• the Danish VAT Act (Momsloven), including sections 56 and 57 on the calculation and reporting of tax liability
• the Danish Payroll Tax Act (Lønsumsafgiftsloven), including part II on the taxable base and the excise duty rate, and part III on assessing and paying the tax
• the Danish VAT Order (Executive Order no. 808 of 30 June 2015)
  the Danish Executive Order on Payroll Tax (Executive Order no. 1437 of 30 November 2023)
• the Danish Executive Order on VAT Compensation for Charitable Associations etc. (Executive Order no. 111 of 2 February 2015)
• the regulation on administrative cooperation and combating fraud in the field of value-added tax (Council Regulation (EU) No. 904/2010 of 7 October 2010)
• the VAT Directive (Council Directive 2006/112/EC of 28 November 2006).

Duty to declare and consequences of failure to declare

You are obliged to submit your declarations correctly and on time. If you fail to do so, we will do a preliminary assessment of your affairs (an estimate). At the same time, you are required to pay a penalty and interest. It will have serious consequences for you if you fail to declare, and simply pay the amount we have provisionally estimated based on our preliminary assessment.

The serious consequences can include, for example, compulsory deregistration of the business and the risk of criminal proceedings. If you receive an estimate because you have not submitted a declaration on time, it is important that you replace our temporary assessment (estimate) with your declaration. 

Read more about estimates

We refer to section 4(1) of the Tax Collection Act on estimates in case of failure to declare. 

The Danish State Archives

The transfer of information to the Danish State Archives takes place in accordance with section 13 of the Danish Archives Act (Arkivloven).

We use automated decision-making to make a preliminary estimate of your business’s tax liability if we lack information covered by your duty to declare. The estimate is based on your business’s previous declarations.

You can read about the possible consequences of estimations above in the section Legal basis for processing under the item Duty to declare and consequences of failure to declare.

We receive the information that you provide digitally when declaring VAT and payroll tax or via a form.

When declaring tax liability, others can declare on your behalf if a power of attorney has been granted. This could be an accountant or executor/administrator, for example. 

We also receive information from the Danish Business Authority (Erhvervsstyrelsen). 

In addition, we receive information from non-Danish tax authorities.

In the event of subsequent case processing and compliance checks, we may receive information from other public authorities and banks in order to ensure correct tax liability.

We disclose personal data to the following recipients and categories of recipients:

• other citizens and businesses, when we are obliged to do so. As an example, we may be obliged to disclose information to others, for example to your spouse, as grounds for a decision or when requesting access to documents
• other public authorities when we assess that the information is of significant importance to the tasks of another authority, or when we are obliged to do so. This can, for example, be to the police, the Danish Tax Appeals Agency (Skatteankestyrelsen), the department of the Danish Ministry of Taxation (Skatteministeriet), the courts, the Danish Business Authority, Udbetaling Danmark, the municipalities, foreign tax authorities and Statistics Denmark
• suppliers of accounting systems and auditors to whom the business itself has given permission to access information on tax liability
• other businesses when we are obliged to do so through having to provide reasons for a decision to another business.

Some of our IT suppliers process your personal data on our behalf and according to our instructions.

Currently, we do not delete the data that is processed in connection with the purpose described above in the section The purpose of the processing of personal data. 

We are obliged to store your data until storage is no longer necessary for be ing able to conduct checks and document our decisions, should you object to a decision, appeal to an appeals body or bring a case before the courts. We are also obliged to retain your information according to our archival obligations.

When there is no longer any reason to process your data, the data is transferred for storage in the Danish State Archives.

We may transfer personal data to third countries in connection with double taxation and other international agreements.

You can read about the basis for transfer etc. in the section Is data transferred to non-EU/EEA countries (third countries)? at skat.dk/en-us/security/privacy-policy/personal-data/general-information-about-processing-of-personal-data-by-the-tax-agency. You can also read more about the individual agreements in section C.F.9.2 of our Danish-language legal guide.

When we process personal data about you, you have the right to:

• have inaccurate personal data rectified
• access how we process your information, including which information we process about you and your business.

In some cases, you also have the right to:

• erasure and to restrict processing
• object to our processing of your data.

You can read more about your rights here.

If you wish to exercise your rights, please contact us. Read more in the section Need to contact the Tax Agency?

If you have general questions about data protection, you are welcome to contact our data protection officer (DPO).

You can contact our DPO in the following ways:

• Email: DPO@sktst.dk
  We recommend that you do not send your civil registration number or other confidential and sensitive personal data by unencrypted email to the DPO.
• Post: Skattestyrelsen, Attn: Databeskyttelsesrådgiveren, Skattestyrelsen, Hannemanns Allé 25, 2300 Copenhagen S, Denmark

It is possible to file a complaint with the Danish Data Protection Agency (Datatilsynet) if you are dissatisfied with the way in which we process your personal data. 

You can read more about how to complain to the Data Protection Agency at Datatilsynet.dk. 

You can find more information about how the Tax Agency processes personal data here.