Guide to 'Registration of Non Danish Company'

The form offers registration of foreign companies that has no existing registration in Denmark.

 

Version 1.0 - updated september 5. 2019

Self-service

Index:

1) DOING BUSINESS IN DENMARK
2) TERMS USED
3) HELP COMPLETING THE SECTIONS

1) DOING BUSINESS IN DENMARK

Foreign companies supplying services or products in Denmark must be registered with the Danish Business Authority.

Foreign companies without an establishment in Denmark that pay VAT on goods and services in Denmark are also obliged to register (see section 47(1) of the Danish VAT Act (Momsloven)).

Non-Danish companies are not covered by the revenue threshold of DKK 50,000 and are therefore obliged to register from the day they start up activities in Denmark.

Companies registered in the EU, the Faroe Islands, Greenland, Iceland and Norway

Companies registered in the EU can arrange for registration through a non-liable representative if they have a non-fixed establishment in Denmark. This can be done by entering the name of the representative in the form and signing section 16. The representative can be a Danish company or a Danish private individual.

Companies with a fixed establishment in Denmark do not need to register through a non-liable representative.

Provided that these conditions are fulfilled, a central business registration number (CVR) will be assigned to the company. Alternatively, a VAT number (SE) may be assigned by the Danish Tax Agency.

CVR numbers are assigned by the Danish Business Authority upon approval by the Danish Tax Agency. In certain cases, the Danish Tax Agency can refuse to approve the registration.

Companies registered outside the EU

Non-Danish companies engaged in taxable activities must be registered through a liable representative if established in third countries with which Denmark has not entered into an agreement on mutual assistance modelled on the EU rules. 

The representative can be a Danish company or a Danish private individual.

When can you expect to receive a CVR number?

When must the Danish Business Authority receive the application?

The Danish Business Authority must receive the application at least eight days prior to the commencement of taxable activities in Denmark.

Who has access to your company’s data?

The Danish Customs and Tax Administration receives the information required for the purpose of the administration of Danish customs, excise and tax law as well as other tasks. Statistics Denmark also receives the information about your company.

The Danish Business Authority registers your company’s CVR number, name, address and telephone number in the Central Business Register (CVR) and publishes the information at www.cvr.dk.

Companies may opt for protection from solicitation, which means that the information in CVR must not be used for advertising purposes. Protection from solicitation does not mean that the company’s information is hidden in the CVR register.

2) TERMS USED

Central Business Register (CVR)

Danish companies have a CVR number, which is an eight-digit number that is unique to the individual company. The CVR number is used to identify the company in dealings with the authorities and private individuals and entities, for example in connection with the issue of invoices.

SE number

Entities which are not registered in the CVR register (i.e. non-Danish companies without a Danish address) are assigned an SE number (a VAT number).

3) HELP COMPLETING THE SECTIONS

In the following, you can find help on how to complete the various sections.

Note! Use the print icon at the top of the page if you want to have a printout of the instructions when filling out the form.

Remember to also read the general guidelines at 'Virk', which is also where you can download the form.

Section 1: Company type

Information concerning the company’s location is used to determine the type of company registration number.

You must select one of three options.

Section 2: Company name and address in home country

You must state whether your company is registered in the home country. The home country is the country in which the legal entity is registered. If your company is registered in the home country, you must include documentation, such as a copy of the company’s registration document. 

If your company is registered for VAT in the home country, you must also include relevant documentation of your company’s VAT number in the home country.

If your company is not registered, you can enter your private address in this section.

Remember to state the relevant calling code(s) in connection with telephone, fax and mobile telephone numbers.

The two-letter country code(s) must be used (ISO 3166/alpha-2 standard). 

Section 3: Company address in Denmark

If the company is physically located in Denmark, and if the company wholly or partly operates from here, you must fill in this section, and you can skip section 4.

A company address in Denmark means that the company is represented through a business, an office, a factory or a shop, etc. A postal address does not qualify as a company address.

If your company does not have an address in Denmark, you can skip this section and section 4.

Section 4: Company contact person in Denmark

If your company does not have a company address in Denmark and is represented through an individual or a company in Denmark, a named contact must be entered as the person to contact in matters concerning your company. The contact is usually the Danish representative.

The contact’s address will appear as your company’s c/o address in the CVR register.

You must state the name and address of the Danish contact as well as their CVR number or civil registration (CPR) number.

If you provide details about a Danish contact rather than a business address in Denmark, you can skip section 3.

Please note that the stated contact must sign in section 16. Furthermore, please note that if the contact is a liable representative, the Danish-language appendix ‘Hæftende repræsentant’ (Liable representative) must be completed and included.

Section 5: Company owner

Identify the owner of the company, and state either their passport number or some other approved ID number. Please remember to state the type of ID to which the number refers.

The two-letter country code(s) must be used (ISO 3166/alpha-2 standard).

Danes who have emigrated from Denmark may state their civil registration number (CPR).

Section 6: Company contact person in home country

State the name of the person to contact in the home country in matters concerning the company. The person must be able to confirm the correctness of the information provided in the form.

Remember to state the relevant international calling code(s) in connection with telephone and mobile telephone numbers.

Section 8: Sector

Describe the sector/industry in which the company primarily operates, and enter the sector code which most accurately describes the company. The code consists of six digits.

Section 9: VAT

Activities subject to VAT refer to invoices issued and purchases made in accordance with the VAT rules applying in Denmark. 

The revenue which the company expects to generate in Denmark must be stated to determine the frequency of its VAT return.

You must state the type of VAT registration. Select ‘VAT registration’ if none of the other options seem accurate. If relevant, state why you are requesting registration in Denmark, for example that you trade business-to-consumer (B2C) or have a warehouse in Denmark.

Please note that if you only trade business-to-business (B2B), as a general rule you then do not have to register for VAT in Denmark.

  • Read more about the applicable VAT rules in Denmark at 'Skat.dk/vat'

If you are registered for VAT in the home country, you must enter the VAT number in the home country if you have not already entered this number in section 2.

Permanent establishment
You must state whether your company has a permanent establishment in Denmark or in the EU.

A permanent establishment is a permanent place of business characterised by an appropriate structure in terms of human and technical resources, enabling it to receive and use the service supplied for its own purposes.

If you have a non-permanent establishment in Denmark, or in the EU, the Faroe Islands, Greenland or Norway, as a general rule you must complete and enclose the appendix entitled ‘Liable representative’. Private individuals residing in the EU, the Faroe Islands, Greenland, Iceland or Norway may in some cases be able to carry on business in Denmark without having a permanent business location and without having a liable representative.

Section 10: Import from other countries outside EU

If your company in Denmark buys or imports goods from non-EU countries, you must be registered for import. The same applies if your company in Denmark buys or procures goods in accordance with the EU’s common transit procedure. You must also be registered for exports, if you or your company in Denmark sells or returns goods to non-EU countries. 
You must state a start date for the registration in Denmark.

Establishment
You must state whether your company is established in Denmark or in the EU. You must answer all three questions.

A company is established under the EU customs rules when all the following criteria are met:

  • An address
  • A permanent place at the address from where the company operates
  • Permanent presence of the necessary human resources at the address
  • Permanent presence of the necessary technical resources at the address
  • The company’s customs-related transactions must be carried out in whole or in part from the address

If you answer ‘Yes’ to the company being established in the EU, and if you already have an EORI number in your country of establishment, this number must be stated. If not, you must contact the authorities and ask for an EORI number in the country of establishment. 

If you answer ‘No’ to the company already being established in the EU, you will be given an EORI number in Denmark together with your Danish registration number. You do not have to be established in Denmark for this to happen.

If you answer ‘Yes’ to the company being established in Denmark, the address must be entered in section 3. 

If you are not established in the EU or in Denmark, the company’s address in the third country (country of establishment) must appear from section 2 – even if you have a Danish contact address without being established in Denmark. 

You must decide whether the company’s name and address should be included in the EORI number validation. By selecting ‘Yes’, information about the Danish EORI number will be publicly available in the EORI number validation. 

If you have a Danish EORI number and want to add another VAT number in the EU or in Denmark to this EORI number, the number(s) must be entered in the table with VAT numbers. Include an appendix if all your VAT numbers cannot be fitted into the table.

Please note that registration as an importer is only possible if the company has a liable representative resident in Denmark. The appendix must always be included with the registration.

If you want to start using goods immediately
You can start using your imported goods straightaway, and pay later. If duty is payable on the goods, you must provide security corresponding to 0.35% of the amount under SKAT’s guarantee scheme. 

An example: Customs and excise duties payable amount to DKK 10,000 – and you must therefore pay DKK 35.

If you want to wait before starting to use goods
Cash settlement means that you must pay all customs and excise duties and taxes to the Danish Tax Agency before starting to use the goods (within five days after receipt).

What is other security?
Security may be provided in the form of other arrangements, such as bank guarantees, third-party guarantees or bearer securities. However, the security must be approved by the Danish Tax Agency before the import takes place.

Section 11: Tax liability in Denmark

Tax liability in Denmark applies to companies registered in Denmark. The registration of natural persons as sole proprietorships etc. is not covered by this heading.

You must state why the company is liable to taxation in Denmark. There is a choice of various possible reasons. Tick ‘Other’ if none of the options is appropriate, and preferably also state the reason for the tax liability. 

You must select ‘The company has a permanent establishment in Denmark’ if the company has a permanent establishment or participates in a business with a permanent establishment in Denmark. A permanent establishment is a permanent place of business from which the company engages in business activities. For building and construction work, a building site is generally always regarded as a permanent establishment.

Please note that ticking the reason ‘Wanting to be taxed jointly’ does not imply that the company will be registered as being taxed jointly with a Danish parent company. If you tick this option, an SE number is simply assigned to the company which you must then use to apply for joint taxation using the E-tax for businesses (TastSelv Erhverv) online solution.

Section 12: Payroll tax

As a general rule, you must register for and pay payroll tax if you sell services that are exempt from VAT, for example self-employed taxi drivers, or if you sell services as a dentist, psychologist or doctor or sell financial services.

You must enter a start date and select at least one of the payroll tax categories.

You must state whether the company has a permanent establishment location in Denmark, see the definition under the section entitled VAT. If this is not the case, registration for payroll tax is only possible if the company has a liable representative resident in Denmark. The Danish-language appendix ‘Hæftende repræsentant’ (Liable representative) must therefore be included with the registration.

Section 13: Employees

If the company has employees in Denmark, it must in some cases register for and withhold tax at source (A-tax) as well as labour market contributions (AM-bidrag). 

A-tax and labour market contributions withheld must be reported monthly.

Permanent establishment
You must state whether the company has a permanent establishment in Denmark. A permanent establishment is a permanent place of business from which the company engages in business activities. For building and construction work, a building site is generally always regarded as a permanent establishment.

For companies registered in the EU, the Faroe Islands, Greenland, Iceland or Norway, wages and salaries may be disbursed without having an authorised legal representative.

If you have a permanent business location in Denmark, you must always be registered as having employees. For companies registered (i.e. headquartered) outside the EU, the Faroe Islands, Greenland, Iceland and Norway, the disbursement of wages and salaries must always be handled by an authorised legal representative resident in Denmark. 

The appendix ‘Authorised legal representatives – withholding tax with permanent establishment’ must therefore be completed and included with the registration.

If you have a non-permanent establishment in Denmark, and if you want to disburse wages and salaries as income taxed at source (A-income), you can voluntarily request registration for employees, and wages and salaries must then be disbursed via an authorised legal representative. You must always complete and include the appendix ‘Authorised legal representative – withholding tax, non permanent establishment’.

Income not taxed at source
If the company has a permanent establishment in Denmark and disburses wages and salaries not taxed at source (B-income (B-indkomst)), you must tick the section ‘B-income, monthly’. However, if the company does not disburse wages and salaries not taxed at source monthly, tick ‘Payment of B-income, sporadic’. 

Labour market supplementary pension
In Denmark, all employees must pay contributions to the Danish Labour Market Supplementary Pension Fund (ATP). ATP contributions must be paid for employees who are aged 16+ and who work a minimum of 9 hours a week, or a minimum of 39 hours a month.

If you are registering for withholding tax (A-tax) and labour market contributions, you will automatically be registered for ATP contributions. You therefore only need to think about this if you are not being registered for withholding tax and labour market contributions.

Section 14: Reason for registration and other comments

If you request registration in Denmark without completing one or more of sections 9-13, you must state the reason for your request.

You can also submit other types of information which have or may have an impact on the registration.