Dato for offentliggørelse
07 okt 2022 11:40
S nr. 130 E

This guide describes reporting of income from sharing economy activities, which becomes mandatory from the 2022 income year for Danish entities/businesses.

The guide applies to businesses/platforms with sharing economy activities.

The guide also applies to non-Danish businesses which are not subject to a reporting obligation but choose to report the information that would be reported if the businesses had been subject to such obligation.

The guide will regularly be updated and published at www.skat.dk/ekapital under ‘Indberetning af deleøkonomiske indtægter" (reporting of income from sharing economy activities) under
‘Guide on reporting of income from sharing economy activities’

The reporting of income from sharing economy activities follows the rules in section 43 of the Danish Tax Reporting Act (Skatteindberetningsloven) and Danish Executive Order no. 888 of 15 June 2020 on tax declaration and reporting etc., as amended (Bekendtgørelse nr. 888 af 15. juni 2020 om skatteindberetning mv. med senere ændringer).

The reporting obligation follows the rules of the Tax Reporting Act  (Act no. 1754 af 30. august 2021, as amended, in the following referred to as ‘SIL’ when mentioned with a section number).

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Hvad er nyt?

This is an annual guide to reporting sharing economy activities 2022

Ansvarlig styrelse
Danish Tax Agency