Why do I get payment reminders from Skat regarding missing A-tax and AM contributions when the amount was withdrawn from my bank account and handled by Salary?

We get this question every month when Skat sends out reminders to companies that owe money to Skat.

The tax account is exactly what the name indicates; a tax account. This means that Skat does not know who pays what to the account. They simply look at whether it is in the plus or minus and take money as the bills are paid.

The tax account keeps track of the entire company's payments to Skat (VAT, among other things) and amounts due are always paid from behind. This means that if VAT must be paid on April 1. 2021 on DKK 10,000 and DKK 20,000 in tax on April 12. 2021, the tax account will go into minus DKK 10,000, April 1. if no VAT has been paid

When Salary then sends Skat 20,000 kroner, the first thing that happens is that the VAT is paid with the first 10,000 kroner. After this, an attempt will be made to pay the tax, but since there is now 10,000 kroner missing (which has been spent on VAT), it looks like it is the tax that needs to be paid and that we have not transferred the money. However, this is not correct. The fault is therefore not with Salary but with the lack of VAT payment.

So if you receive a reminder for A-tax from Skat, and it is paid in Salary, you simply have to pay the reminder/bill and in the future ensure that you remember to pay VAT and other items in the tax account regularly, so that the tax money is not spent on the "wrong" thing.