Step by step guide: How to register a Non Danish Company
In the following, you can find help on how to complete the various sections of "Registration of a Non-Danish Company – Start - 40.112".
Information concerning the company’s location is used to determine the type of company registration number.
You must select one of three options.
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).
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.
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.
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).
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.
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.
Find a complete list of the Danish sector codes at 'Branchekode.dk'
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.
VAT One Stop Shop in Denmark
If the business is a non-danish business and you wish to register in the voluntary VAT One Stop Shop in Denmark, tick “VAT One Stop Shop in Denmark”.
Be aware that ticking this option means that the business will be allocated an SE no. (VAT no.), which provides your business the opportunity to fill in the online application to be registered in the VAT One Stop Shop in E-tax for businesses (TastSelv Erhverv)
When ticking this option, you do not need to answer the questions to determine the legal framework.
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.
Retrieve the form 'Liable representative'
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.
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.
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.
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).
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.
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.
Go to 'TastSelv Erhverv' (Danish language)
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.
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.
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’.
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’.
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 the business is a non-Danish shipping company paying a tax-free net salary to seafarers who are taxpayers in Denmark, tick ‘Payment of tax-free net salary’.
Be aware that ticking this option means that the business will be allocated an SE no. (VAT no.), which must subsequently be used when making an online application for paying tax-free salaries in E-tax for business:
logon (businesses)
if page is shown in Danish choose English at the right side of the page
Tax
Selskabsskat/Corporate tax
Since the competent court for shipping companies who have permission to pay tax-free net salaries is in in EU, the Faroe Islands, Greenland, Iceland or Norway, the business does not need an authorized legal representative in Denmark.
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.
