Registration of Non-Danish Company – Start - 40.112
The form offers registration of foreign companies that has no existing registration in Denmark.
The form offers registration of foreign companies that has no prior registration in Denmark.
If the company is already listed and has received a CVR, SE or RUT number and wishes to register services in Denmark, please use the Register of Foreign Service Providers (RUT).
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Non-Danish company in Denmark
A foreign company, that delivers services in Denmark, is obliged to supply information to the Danish Business Authority (DBA).
Foreign companies, that has no business location in Denmark but do have a VAT-based sale of commodities or services in Denmark, is obliged to register due to Danish law of VAT §47, 1.
Foreign companies are not included in the turn-over restriction of 50.000 DKK which only apply to Danish companies, thus they are obligated to register from the first day the company start activities in Denmark.
Companies inside EU, the Faro Islands Greenland, Island and Norway
Companies inside EU may wish to register the company by a noncommittal representative for the company if the company has a non permanent business location in Denmark. The company can do so by listing the address for its representative in the registration form and have the representative sign section 16.
You do not have to register through a representative, if the company has a permanent workplace in Denmark.
In terms of fulfilling these conditions the company will be applied with a CVR number. Alternatively a SE number will be applied from the tax authorities.
Please note that the application for a CVR number is determined by The DBA. In some circumstances SKAT may deny the registration.
Companies outside EU
If the company is established in a third country by which Denmark has no agreement of mutual assistance similar to the rules of EU; a foreign obligated company must register through a unity committed representative.
When do I get the CVR number?
When must the Danish Business Authority have the form in hand?
The Danish Business Authority must have the form – at the latest - 8 days prior to the beginning of the VAT-obligated activities in Denmark.
Who has access to my company data?
SKAT will receive the information needed to administrate the laws of customs, tax and dues. Statistics Denmark will also receive data.
The Danish Business Authority registers the CVR number, name, address and phone number of the company to the Central Business Register (CVR) and display the information at CVR at Virk.
The company can choose to be legally protected against unsolicited advertising. This does not imply that the information of the company will be hidden in CVR.
Terms used in the form
Permanent business location
The permanent business location is often the place where the company physically has established itself and where the company partly or fully operates. As an example, a business location could be a division, an office, a factory or a shop.
A postal address does not qualify as a permanent business location.
Non-permanent business location
If the company is not physically established in Denmark and only holds a postal address in Denmark this will be considered as a non-permanent business location.
The Central Business Register (CVR)
Danish companies have a CVR number which is an eight digit number that is unique for the individual company. The number is used when a company wishes to identify itself to the authorities and the community, for example when issuing invoices etc.
A non-CVR-unit (a non-Danish company with no Danish address) will be applied with a SE number.
Bank identification code which consists of 8 – 11 digits.
An international account number used for international transactions.
Help to fill in various fields
The information about the company’s residence is used to determine the type of registration number for the company.
Please check one of the three options in the section.
Company name and address in home country
Please append documentation for the company’s registration in home country - either in the form of a copy of the companys registration verification or a copy of the owner’s passport or other ID.
Please remember to disclose the country code, when filling in the sections with telephone, fax and mobile number.
Information about bank must be disclosed by registration.
Company address in Denmark
If the company has a permanent business location in Denmark from where the company is maintained, please fill in this section and skip section 4.
A permanent business location means, that the company is represented through a store, an office, shop etc.
If your company does not have an address in Denmark, you can skip this section as well as section 4 and 7.
Contact person in Denmark
If your company, due to a non-permanent business location, is represented through a person or a company in Denmark you must disclose whom to contact in Denmark about your company.
You must disclose the Danish contact’s CVR number or CPR number as well as name and address.
By listing a Danish contact person instead of a permanent business location in Denmark, you can skip section 3.
Please note that the listed contact person must sign in section 16.
Please identify the owner of the company and state either a passport number or another accepted ID-number. Remember to state which ID-type the number refers to e.g. driver’s license, green card or ID-card etc.
Danish citizens living abroad can state CPR number.
Company contact person in home country
Please indicate who to contact in home country regarding the company. The person must be able to elaborate the information given in this form.
Value Added Tax - VAT
VAT obligated activities refer to invoicing and purchases in accordance with the VAT restrictions in Denmark. You must indicate the company’s expected turnover in Denmark in order to decide the frequency of your VATsettlement.
More on the applying VAT restrictions in Denmark can be found at skat.dk.
Import from other countries than EU
If your company in Denmark buy or take in commodities from a country outside EU, the company must register for import. The same applies, if your company in Denmark buys or acquires commodities after the EU customs transit system.
Please note that in addition this requires a residential committal representative. This form must be attached the application.
If you want to use your commodities immediately
You can use your imported commodities immediately after reception and pay later on. If there’s a custom claim on the commodities, you will have to pay 3,5 per mille of the amount as a guarantee according to SKAT guarantee agreement.
For example: Custom and dues amount to 10.000 DKK – you pay 35 DKK.
If you would like to await the use of your commodities
Paying in cash means that you must pay custom, taxes and dues to SKAT before taking the commodities in use (no more than five days later after receiving them).
What qualifies as other guaranties?
You can choose to place guaranties other than SKAT’s, e.g. a bank guarantee, a surety bond or an owner certificate. The guaranty must be acknowledged by SKAT, before import.
Export to countries outside EU
You must register for export if you or your company in Denmark sell or return commodities to a country outside EU.
Generally the company will have to register and pay payroll duty if the company sells services that are exempt from VAT – eg journey by taxi and sale of services performed by dentists, psychologists and doctors as well as sale of financial services.
Please note, that this requires a residential committal representative.
You must state a start date and choose at least one of the categories of pay roll duties.
If the company has Danish employees the company must be registered and pay tax at source (in Denmark by A-taxes) and a Labour Market Contribution (“AM-bidrag”).
For companies outside EU this requires a residential committal representative. This form must be attached to the application.
It is placed upon the representative to monthly administrate the tax-payments from paid staff.
B-income, secondary income
If the company exclusively pays B-income to employees; please select the field “B-income”.
Sporadically payments of salary
If the company does not pay salary or B-income every month, please select the field “Sporadically Payments of Salary”.
AM is the Danish Labour Market Contribution.
In Denmark all employees pay ATP which is the Danish labour market pension supplementary. ATP is paid when the age of the employees is 16 or more, and the work time is at least 9 hours per week or 39 hours per month.