Within eight days of the date on which the reporting obligation commences, you must register with the Customs and Tax Administration as an entity subject to the reporting obligation. This is provided in section 1(1) of the Executive Order on tax declaration and reporting etc. This is within eight days of the start of the activity subject to a reporting obligation. Registration can be effected at www.virk.dk, which is a self-service platform operated by the Danish Business Authority. Read more about how to do this in section 1.4.1.2 How to register for the reporting obligation for Danish businesses and section 1.4.2.2 How to register for the reporting of income from sharing economy activities for a non-Danish business.

The Tax Agency requires the business to register for its reporting obligation when reporting.

Check if your business is registered correctly at www.virk.dk or E-tax for businesses under profile information. To access E-tax for businesses, go to www.skat.dk and log on as a business.

If your business is new, you must first obtain a CVR (business registration) number for the business at www.virk.dk/start virksomhed (set up business). See how to do this for a Danish business in section 1.4.1.1 Registration of NEW business and for non-Danish businesses in section 1.4.2.1 Registration of NEW business.

When the business has obtained a CVR number, or if the business already has one, you must set up a (new) obligation covering the three income areas: housing, vehicle, etc. and boat. See how to do this for a Danish business in section 1.4.1.2 How to register for the reporting obligation for Danish businesses and for a non-Danish business in section 1.4.2.2 How to register for the reporting of income from sharing economy activities for a non-Danish business. See the definition of vehicles, etc. in section 7 Key terms and descriptions.

For questions about the reporting obligation, contact the Tax Agency at DEL@sktst.dk or on +45 72 38 02 10. Please remember to provide information about the nature and purpose of the business.