Report on SKAT’s management of arrears


Report no. 3/2014

The report concerns SKAT’s (Danish customs and tax administration) in the period April 2013 to November 2014. Arrears are overdue debts of individuals and businesses to public institutions. SKAT is responsible for collecting such debts. In September 2013, SKAT launched the first phase of a new web-based common collection system (EFI) which is designed to underpin the collection of arrears.  

The purpose of this report is to assess SKAT’s collection of arrears after the first-phase launch of the EFI system. Rigsrevisionen has examined the correctness of the data that provide the basis for SKAT’s collection of arrears, SKAT’s handling of known problems and problems that emerged after the phased launch of the EFI system, and we assess SKAT’s use of selected collection methods. Lastly, we examine whether the performance targets set by the Ministry of Taxation for collection of arrears in the Finance Act are adequate 

Rigsrevisionen initiated the examination in June 2014.

Read the 1st chapter of the report (PDF)