If the reporting obligation of the business terminates, the Customs and Tax Administration must be notified no later than eight days after the termination of the obligation. This is provided in section 1(7) of Executive Order on tax declaration and reporting etc.

Deregister your business from the reporting obligation for income from sharing economy activities by following the steps below:

•    Go to www.virk.dk, and enter 40.003 in the search field.
•    Click ‘Ophørsblanketten’ (Termination form).
•    Click ‘Start selvbetjening’ (Start self-service)
•    A manual form will open. The form is the same for all types of businesses.
•    Fill in the CVR no. field.
•    Fill in name and address etc. in Box 1.
•    The date for the termination of the obligation to report income from letting of holiday homes is entered in Box 2 under the item ‘Anden afgift’ (Other tax).
•    Write ‘deleøkonomisk indtægt’ (income from sharing economy activities) under ‘Skriv afgiftens navn’ (Indicate the name of the tax)
•    Box 3 to and including Box 6 must not be filled in on termination of the reporting obligation.
•    Box 7 may be filled in with supplementary information.
•    Sign the form in Box 8. If the form is not signed by the owner, the field ‘anmelder-identifikation’ (notifier identification) must be filled in.

The form must be submitted to the Danish Business Authority at the address:

Langelinie Allé 17 
2100 Copenhagen Ø

Or at virksomhed@erst.dk

When the registration has been processed, a new registration certificate will be generated. Find your registration certificate in E-tax for businesses under Profile -> ‘Registreringsbevis’ (Registration certificate). To access E-tax for businesses, go to www.skat.dk and log on as a business.

If the entire business is discontinued due to general deregistration or bankruptcy etc., you must notify the Tax Agency within eight days. Deregister the business at www.virk.dk/Lukvirksomhed (close business).

On discontinuation, the data for the year of discontinuation must be reported within 10 days.

On discontinuation, you must ensure that the Tax Agency can still get in touch with the business or its representative if there are questions about the reports. 

Name, telephone number and email address of your contact person must be sent to the Tax Agency at DEL@sktst.dk.