Deductible donations and payments to SKAT (Danish tax authorities) can be reported in file format. This article guides you through how to create a file that meets SKAT's requirements for reporting deductions for charitable organisations. Please also refer to SKAT’s own guides here.
This guide is for organisations that primarily process payments in OnlineFundraising. It does not cover reporting of recurring payments.
| Note: The file for SKAT contains sensitive personal data in the form of CPR numbers. Make sure you comply with your organisation’s policies for storing sensitive personal data locally. As a minimum, you should store the file securely, not share it with others, and delete it from your computer, both locally and in the cloud, once the reporting of deductions has been completed. |
A few practical points
The deadline for reporting to SKAT is 20 January. If the 20th falls on a Saturday or Sunday, the deadline is the following Monday.
When you create an export for SKAT, it will include all payments that have been marked as tax-deductible in the form or upon creation. It is your responsibility to ensure this has been done correctly – for example, membership fees are not tax-deductible.
Preparation
Before you start, collect the following information:
Your organisation’s CVR number
Reporting year for SKAT
Export report from OnlineFundraising
The SKAT file is generated via the Export module in OnlineFundraising. You can read or re-read how the Export module works in this support article. The screenshot below shows an example of a SKAT file for 2023. The steps are explained in more detail below.
1. Select SKAT export
To export the SKAT file, perform an export in the usual way. The report to be exported is called Contacts for Danish Tax.
2. Name the export (optional, but recommended)
You can choose to name your export, which then becomes the name of the file. Alternatively, you can rename the file after export.
3. Select reporting period
Choose the start and end date for the reporting period. This period should cover a full calendar year, e.g. for 2025: 2025-01-01 – 2025-12-31 (YYYY-MM-DD).
4. Export file
Finally, export the file. We recommend choosing Excel format, as this ensures that leading zeros in CPR numbers are preserved correctly.
Format SKAT file
The resulting file contains deductible payments of type A, corresponding to § 8a. This file requires some adjustments before it can be reported to SKAT.
Note: If you want to report amounts of type L, corresponding to § 12, subsection 3, you should not use OnlineFundraising’s SKAT export.
The screenshot below shows an example of a SKAT file as exported from OnlineFundraising. Please note that CPR numbers in column C are hidden in this screenshot. Some fields also contain instructions for what should be entered. These are explained in the following subsections.
The first row in the Excel sheet must be deleted, i.e. the row containing the column names (e.g. tax-constant). The file should then look like this:
Fill in organisation details and save as CSV
The Excel sheet must be completed with the following information, as described in the table below. The table refers to row numbers after step one has been carried out.
| Column | Cell | Old value | New value |
|---|---|---|---|
| B | All | FILL CVR-NUMER HERE | Your organisation’s CVR number |
| C | C1 | FILL 9 UNIQUE DIGIT NUMBER HERE | Delivery number. This is an optional unique number used for history and troubleshooting. Must not consist solely of zeros. |
| D | D1 | FILL NAME HERE | The name of the person responsible for reporting the file to SKAT (max. 25 characters). |
Once the changes are completed in the Excel file, it should be correctly formatted. If there are formatting errors, this will be flagged when the file is uploaded to SKAT. Before uploading, the file must be saved as a CSV file (semicolon separated).
| Note: It is important that the 4-digit numbers in column A are not altered, as otherwise the file will be invalid when uploaded to SKAT. Pay particular attention to cell A1, which contains the constant 0001 – the leading zeros must not be removed. |
Upload file to SKAT
You are now ready to upload the file to SKAT. Follow the guide here (in Danish) >
Is the file smaller than expected?
If the file looks a bit empty, it may be due to:
Missing CPR numbers for the donors.
Tax-deductible not being marked as Yes on all payments.
Double-check your data and contact us if you need assistance.