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.
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.
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.
