A-skat vs B-skat for Freelancers and the Self-Employed in Denmark
Reviewed by the Commoner Law Editorial Team. Sourced from Danish Acts of Parliament (love), executive orders (bekendtgørelser), and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
Danish tax law splits income into A-indkomst (an employer withholds tax at source under KSL §§ 43-49) and B-indkomst (no withholding — the taxpayer pays directly under KSL § 50). Freelancers, sole traders, landlords, and consultants live in the B-skat world and must manage their own withholding through the forskudsopgørelse (preliminary assessment) and skattebillet (instalments):
- A-indkomst: wages, pensions, SU, unemployment benefits — the payer withholds and remits tax.
- B-indkomst: business profit, rental income, interest, capital gains not captured elsewhere. AM-bidrag of 8% on self-employed profit is collected alongside B-skat through the skattebillet.
- Instalment schedule (KSL § 58): 10 monthly payments — January through May and July through November, skipping June and December. Due on the 20th each month (rolled to the next business day).
- CVR and VAT: register a business on virk.dk with MitID (free). Register for moms (VAT) if taxable sales exceed DKK 50,000 over 12 months — Momsloven § 48(1). Standard VAT rate is 25%. Register at least 8 days before activity starts.
- Årsopgørelse for income year 2025: available in E-tax from 23 March 2026. Extended correction deadline for ordinary taxpayers: 20 May 2026. Self-employed oplysningsskema: 1 July. Cheaper restskat interest (dag-til-dag 3.7%) if paid by 1 July; procenttillæg 5.7% after (both non-deductible per SKR 10306/2025).
- Deductions (statsskatteloven § 6 litra a): ordinary driftsudgifter, pension contributions, and voluntary sygedagpengeforsikring premiums (Ligningsloven § 13 A). Home-office deductions are rarely granted.
- Record-keeping: 5 years from end of financial year under Bogføringsloven. Digital bookkeeping becomes mandatory for personally owned firms with net turnover above DKK 300,000 in two consecutive years from 1 January 2026.
- Social cover: ATP is voluntary for self-employed (DKK 297/month). Sygedagpengeforsikring via Udbetaling Danmark covers day 1 or day 3 onward; 2026 max benefit DKK 5,085/week.
When does it apply?
- You are a freelancer, sole trader (enkeltmandsvirksomhed), consultant, landlord, or self-employed person receiving Danish income with no employer withholding.
- You are starting a business and need a CVR number, VAT registration, or bookkeeping set-up.
- You have crossed the DKK 50,000 VAT threshold or are about to, and have not yet registered for moms.
- You missed a B-skat instalment, received a rykker, or face a forskudsopgørelse update.
- You need to file the annual oplysningsskema (1 July deadline) or correct your årsopgørelse by 20 May 2026.
- You mix salaried (A-skat) and self-employed (B-skat) income and need to keep the preliminary assessment accurate.
What to Do If You Are a Freelancer or Sole Trader Managing B-skat, VAT, and the Årsopgørelse in Denmark
- Register the business at virk.dk with MitID (free). Choose the right aktivitetskode (NACE) — it affects sector obligations.
- Register for VAT at least 8 days before starting if taxable sales will cross DKK 50,000 over 12 months. File electronically via Skattestyrelsen's TastSelv Erhverv.
- Update the forskudsopgørelse whenever income changes materially — go to skat.dk → Tast Selv → Ret forskudsopgørelsen. Under-estimation creates large restskat + interest at year-end; over-estimation gives you a bad cash flow.
- Pay each B-skat instalment by the 20th of the instalment month. Set up a recurring bank transfer to avoid rykkergebyr (DKK 65 per reminder) and § 7 interest per started month (non-deductible).
- File the oplysningsskema by 1 July. Ordinary salaried returns can be corrected until 20 May 2026 for income year 2025. To get the 3.7% dag-til-dag interest on restskat, pay by 1 July 2026; after that the 5.7% procenttillæg applies.
- Keep 5 years of records under Bogføringsloven. From 1 January 2026, personally owned firms above DKK 300,000 turnover must use a registered digital bookkeeping system.
- Take voluntary insurance: sygedagpengeforsikring (1st or 3rd day cover) via Udbetaling Danmark and optional ATP contributions.
What should you NOT do?
- Don't forget to update the forskudsopgørelse when income rises or drops — produces large restskat or needless over-payment.
- Don't miss a B-skat instalment. Rykkergebyr is DKK 65 per reminder, and Opkrævningsloven § 7 interest is non-deductible and runs per started calendar month.
- Don't cross the DKK 50,000 VAT threshold without registering — Skattestyrelsen can reassess retroactively up to 6 years (10 years for low-tax jurisdictions) and demand unpaid VAT plus interest and surcharge.
- Don't skip the oplysningsskema. Skattestyrelsen sets a foreløbig fastsættelse and adds a DKK 800 charge (Opkrævningsloven § 4(2)).
- Don't mix A-skat wages and B-skat profit without updating the preliminary assessment — the combined top-bracket tax can trigger large underpayment.
- Don't claim a home-office deduction casually — the room must be specially fitted so it cannot double as living space and must be your main place of work.
- Don't skip migrating to digital bookkeeping when turnover crosses DKK 300,000 in two consecutive years from 1 January 2026.
Common Questions
What is the difference between A-skat and B-skat in Denmark?
A-skat is withheld by your employer at source under KSL §§ 43-49 (wages, pensions, unemployment benefits). B-skat is everything else — business profit, rental income, interest, capital gains — where the taxpayer pays directly through the skattebillet under KSL § 50. AM-bidrag of 8% applies to self-employed profit alongside B-skat.
How often do I pay B-skat in Denmark?
In 10 monthly instalments — January through May and July through November, skipping June and December (KSL § 58). Each is due on the 20th of the month, rolling to the next business day. The instalment amount is derived from your forskudsopgørelse, which you must update when expected profit changes.
When do I have to register for Danish VAT?
When taxable sales cross DKK 50,000 over any 12-month period — Momsloven § 48(1), unchanged for 2025/2026. Register at least 8 days before taxable activity starts (§ 47(5)). Standard rate is 25%. Missing registration exposes you to retroactive reassessment up to 6 years (10 years for low-tax jurisdictions) plus interest and surcharge.
What are the 2026 Danish tax return deadlines?
The årsopgørelse for income year 2025 opens in E-tax from 23 March 2026. Ordinary salaried taxpayers can correct until 20 May 2026 (extended from 1 May). Self-employed filing the oplysningsskema have until 1 July. For cheaper restskat interest (dag-til-dag 3.7%), pay by 1 July 2026 — after that the procenttillæg is 5.7%. Both rates are non-deductible per SKR 10306/2025.
When does Danish digital bookkeeping become mandatory?
For companies using registered standard systems, since 1 July 2024; for specialised systems, since 1 January 2025; and for personally owned firms with net turnover above DKK 300,000 in two consecutive years, from 1 January 2026 under Bogføringsloven (LOV 700/2022). Records must be kept 5 years from the end of the financial year.
When does it apply — a-skat vs b-skat for freelancers and the self-employed?
You are a freelancer, sole trader (enkeltmandsvirksomhed), consultant, landlord, or self-employed person receiving Danish income with no employer withholding.You are starting a business and need a CVR number, VAT registration, or bookkeeping set-up.You have crossed the DKK 50,000 VAT threshold or are about to, and have not yet registered for moms.You missed a B-skat instalment, received a rykker, or face a forskudsopgørelse update.You need to file the annual oplysningsskema (1 July deadline) or correct your årsopgørelse by 20 May 2026.You mix salaried (A-skat) and self-employed (B-skat) income...
What should I do if I am freelancing in Denmark and need to register for VAT, pay B-skat instalments, or file my year-end return?
Register the business at virk.dk with MitID (free). Choose the right aktivitetskode (NACE) — it affects sector obligations.Register for VAT at least 8 days before starting if taxable sales will cross DKK 50,000 over 12 months. File electronically via Skattestyrelsen's TastSelv Erhverv.Update the forskudsopgørelse whenever income changes materially — go to skat.dk → Tast Selv → Ret forskudsopgørelsen. Under-estimation creates large restskat + interest at year-end; over-estimation gives you a bad cash flow.Pay each B-skat instalment by the 20th of the instalment month. Set up a recurri...
What should you NOT do — a-skat vs b-skat for freelancers and the self-employed?
Don't forget to update the forskudsopgørelse when income rises or drops — produces large restskat or needless over-payment.Don't miss a B-skat instalment. Rykkergebyr is DKK 65 per reminder, and Opkrævningsloven § 7 interest is non-deductible and runs per started calendar month.Don't cross the DKK 50,000 VAT threshold without registering — Skattestyrelsen can reassess retroactively up to 6 years (10 years for low-tax jurisdictions) and demand unpaid VAT plus interest and surcharge.Don't skip the oplysningsskema. Skattestyrelsen sets a foreløbig fastsættelse and adds a DKK 800 charge (Opkrævnin...