Debt that your payment may not cover

We can write off unresolved debt below DKK 2,000, except for, for example, foreign debt and debt covered by private law. 

You will be notified in a letter if we write off the business’ debt over DKK 200. We will not notify you if we write off smaller amounts.

If you have written-off debt in the Tax Account, it may take 14 days before you see the change there.

We review debt that is unresolved for us by order of priority. Once we have reviewed the business’s debt, you will either:

• have the debt including interest written off
• be asked to pay the debt, including interest.

We manually review every payment we receive for debt that is unresolved for us. We have 12 months to do that. After this, the business’ debt will be paid, written off or remain unresolved.

We cannot always review debt items within 12 months, because even a single debt item can be difficult to manage. In addition, each debt item is part of a very large clarification process concerning more than 15 million debt items.

If a payment has been returned to you, this may be because we have found out that the business’ unresolved debt was barred by limitation, or because we have not been able to resolve within the 12-month deadline whether we can use the payment. This will be stated in the letter you have received from us.

If we write off the business’ debt, we can use the payment for other debt. If we may not use the payment, the business will get it back with interest. If the debt is still unresolved, it will continue to be collected by the Debt Collection Agency.

As from 2024, we will no longer withhold overpaid tax for set-off if the business only has unresolved debt. The debt is still registered with the Debt Collection Agency, even if the overpaid tax is refunded.