To report income from sharing economy activities, your lessors must each have a unique identification code on which you report data. The Customs and Tax Administration identifies the lessor by the unique identification code, which in the Customs and Tax Administration’s system is linked to the lessor’s civil registration number to ensure that the lessor obtains its basic allowance. The unique identification code thus makes it possible to identify a lessor without the platform having to store and submit a civil registration number.

This is pseudonymisation of personal data, which is still covered by the rules in Article 4(1) of the GDPR, according to which an identification number is also personal data. According to Article 4(5) of the GDPR, pseudonymisation means the processing of personal data in such a manner that the personal data can no longer be attributed to a specific data subject without the use of additional information, provided that such additional information is kept separately and is subject to technical and organisational measures to ensure that the personal data are not attributed to an identified or identifiable natural person.

You must save the unique identification code and associate it with the lessor in question. In the reporting solution for income from sharing economy activities, the unique identification code is stored in a system that can translate it into a CPR no. which we obtained from the lessor’s login with MitID.  
When you report a lessor’s income, you include the unique identification code, which the Customs and Tax Administration can then translate into a CVR no. once we have received the report. In this way, the lessor is identified in a secure way.

The unique identification code is called ‘personIdToken’ in JSON, which is the structure in which reporting is performed. Read more about the data structure in appendix 8 - Data structure.

Unique identification code flow

This section describes and shows the flow that the lessor encounters when using a sharing economy platform that reports to the Customs and Tax Administration. 
You must onboard your existing and new lessors so that their unique identification codes can be generated. This is done by redirecting your lessors to the Customs and Tax Administration.

When the lessor is redirected from you to create a unique identification code, they will see the following landing page:

Here, the lessor can read about the process they are going through and are advised to log in with their MitID to submit their sharing economy information to the Customs and Tax Administration.

Lessors have four options:

1.    To contact us if they have any questions. The following link takes them to the general contact page at, which opens in a new tab.
2.    To read about the processing of personal data, which opens an information sheet in a pop-up window, which they can read and close again. You can read more about the Customs and Tax Administration’s privacy policy here.
3.    To log in with MitID, which takes them through a MitID login flow, after which they are returned to you. 
4.    To cancel - which will take them back to you without creating the unique identification code. This means that you cannot report for this lessor. It is your responsibility to ensure that you can report for your lessors.

If a lessor chooses to log in with MitID, a unique identification code will be generated when the lessor is returned to your page on the URL you have provided as the redirect URL at onboarding. The unique identification code will be shown here as part (the last part) of the URL that the lessor is now on. Your system must therefore extract this identification code and place in the lessor’s account. Alternatively, the lessor must write it into a new field under the personal profile on your page.
For the lessor’s safety, we check the business that redirects the lessor to our landing page. If we do not recognise the business that redirects the lessor, the lessor will see the following error page: 

In this case, the lessor must contact you and report the problem. It is therefore important that you provide a correct redirect URL in the email you send to the Customs and Tax Administration during onboarding.

A redirect URL is the specific page that you want the user/lessor to be sent back to. When the user accepts or declines your request, our service redirects the user to your redirect URL. For example:

The lessor only has to go through this flow once per platform.