Danish charities approved under ligningslovens § 8 A report each donor’s deductible gifts to Skattestyrelsen (SKAT) by uploading a file, by 20 January for the previous calendar year. When your organisation’s home country is Denmark, Taxes → Tax-deductible gifts generates that file and keeps a record of every file it has made. Uploading happens outside ThirdSectorBee.

Before you start

  • Your organisation’s CVR number. The file names your organisation by its CVR (or SE) number and name, taken from the organisation’s registration number on its customer record. A system administrator sets it; generating a file fails with a clear message if it is missing or is not 8 digits.
  • Donors’ CPR numbers. Each donor is reported by CPR number, from the contact’s National ID. DDMMYY-XXXX and spaces are accepted; anything that is not 10 digits is not a CPR number.
  • Which payments are gifts. A payment counts when it is Inbound, Paid, paid in the year, and its allocation type is flagged as a gift (a payment with no allocation type counts as Donation). See What counts as a gift.
  • Permissions. Listing files needs taxes:read:giftaid; generating, downloading, marking as uploaded and deleting need taxes:admin:giftaid.

The Tax-deductible gifts screen

Open Taxes → Tax-deductible gifts. The screen only appears when your organisation’s home country is Denmark (see Tax schemes by country). It’s headed Tax-deductible gifts, Denmark — deduction for gifts (ligningsloven § 8 A).

  • Tax year chooses which year’s files are listed and generated.
  • Generate SKAT file appears only if you hold taxes:admin:giftaid.
  • SKAT files for {year} lists every file made for that year, with Delivery number, Created, Donors, Total (whole kroner) and Status: Generated, Uploaded to SKAT (with the date you marked it), Incomplete or Deleted.
  • Actions (with taxes:admin:giftaid only): Download for Generated and Uploaded files, Mark as uploaded to SKAT for Generated files, and Delete for any file not already deleted.

With taxes:read:giftaid alone you can see the list but not generate, download or change files.

Generate and upload a file

  1. Open Taxes → Tax-deductible gifts and choose the Tax year. It starts on last year.
  2. Click Generate SKAT file. The new file appears in the list with its delivery number, the number of donors and the total.
  3. Read the notices under the button. Donors who were left out are listed with the reason, each linking to the contact, so you can add or correct a CPR number. Their gifts are not reported, and will go in a later file once fixed.
  4. Click Download. The file is saved as skat-gaver-{year}-{delivery number}.csv.
  5. Upload it to Skattestyrelsen, choosing the same income year.
  6. Back in ThirdSectorBee, click Mark as uploaded to SKAT.

You can download a file again at any time: you get exactly the file that was generated, byte for byte, not a new one built from today’s data.

Later files for the same year

SKAT adds every upload to what it already has, like deposits into an account. So a payment is only ever put in one file: each new file for a year contains only gifts that are not already in an earlier file for that year. Generating again after more gifts come in, or after you fix a donor’s CPR number, produces a file with only those gifts.

A donor who was already reported in an earlier file for the year is sent with correction code (RETTEKODE) 1, and the amount is what has been added since.

Rounding to whole kroner is worked out on the donor’s running total for the year, not file by file, so later files never drift. For example, a donor who gives 10.40 kr, is reported, and then gives another 10.40 kr is sent as 10 kr in the first file and 11 kr in the second: 21 kr in all, which is 20.80 kr rounded. When a donor’s new gifts do not yet add a whole krone to what has already been reported (say 0.40 kr), the donor is left out of that file as below one krone and the gifts wait for a later file, where they count once the total reaches the next krone. A donor appearing for the first time that year is sent with 0. SKAT’s guide describes code 1 as a correction to an earlier report; using it for an addition to a donor already reported is our reading of that guide, so check with SKAT if you are unsure.

A file holds at most 25,000 lines. If more donors qualify, the file takes the first 24,998 (in CPR order) and the page tells you how many remain: generate another file to report them.

Deleting a file

Deleting a file releases its gifts, so the next file for the year includes them again. The file stays in the list as Deleted, as a record that it was made.

  • A file you have not uploaded can be deleted after a simple confirmation, for example to regenerate it after correcting donors.
  • A file marked as uploaded to SKAT needs an explicit confirmation. Because SKAT adds uploads together, uploading a later file that contains the same gifts would report them twice. Only delete an uploaded file when SKAT rejected the upload, or you have corrected the report with SKAT another way.

A file marked Incomplete was interrupted while being generated or deleted. Delete it to release whatever it holds.

What the file contains

The file is a semicolon-separated CSV in ISO-8859-1 with Windows (CRLF) line endings, as SKAT’s guide for charities describes:

Record Fields
Start 0001;CVR;delivery number;organisation name (name up to 35 characters)
Detail, one per donor 2262;CVR;CPR;year;;amount;A;;correction code
End 9998;CVR;number of records (including the start and end records)
  • Amounts are whole Danish kroner: each donor’s gifts for the year are added up and the total rounded to the nearest krone (half up). Across several files for a year, each file carries the change in that rounded total (see Later files for the same year). A gift in DKK counts at its amount, and so does a gift with no currency recorded when your default currency is DKK; a gift in another currency counts at its reporting amount when your reporting currency is DKK, and is otherwise left out (the page says how many).
  • Delivery numbers are 9 digits, unique to each file your organisation generates, and never reused, even when a file is deleted. SKAT only needs each delivery to have its own number, chosen by the sender and not all zeros; the numbers do not need to run without gaps. A deleted file, or a generation that failed or was stopped part-way, leaves a gap, and that is fine.
  • Characters in the organisation name that ISO-8859-1 cannot hold are replaced (for example € becomes EUR); æ, ø and å are kept.

Who is not reported

  • Donors without a valid CPR number.
  • Anonymous donors (the placeholder contact an integration records anonymous gifts against). Contacts have no separate “do not report” flag, so a donor who has asked not to be reported must have their CPR number removed.
  • Gifts from organisations, or made on an organisation’s behalf. Organisations would be reported by CVR number, which this report does not yet do.
  • A donor whose total for the year rounds to 0 kr, or whose new gifts do not yet add a whole krone to what earlier files reported. Their gifts stay unreported and are picked up by a later file.
  • Refunds are not netted off: a gift that is refunded after it was reported needs correcting with SKAT directly.