Registering for the obligation to report income from sharing economy – Danish businesses – 03.088

Your business has sharing economy activities if it online facilitates rental of assets according to an agreement with a taxable person.

New businesses

If your business is new and not registered as a business yet, please do so at www.virk.dk before you proceed to the reporting obligation. Go to ‘Start virksomhed’ (Starting your own business) at www.virk.dk to register your business.

Non-Danish businesses

If you have a non-Danish business, you should register by completing form 03.089. Go to form 03.089 (english version) or form 03.089 (danish version).

Reporting of income from sharing economy

You can read more about the reporting of income from sharing economy in the guide: ‘Vejledning om at indberette deleøkonomiske indtægter’ (Guide on reporting of income from sharing economy activities)

On 20 December 2018, the Danish Parliament (Folketinget) passed legislation on sharing and platform economy, see Act no. 1727 of 27 December 2018. According to section 43(1) and (2) of the Tax Reporting Act (Skatteindberetningsloven). The business is under obligation to report the taxable owner’s income from sharing economy.

When you use our self-service system, we register and process your personal data. You can read about the legal basis and your rights in this connection, among other things in our privacy policy.