Online gambling – non-Danish businesses
Before you offer gambling activities
Before you offer or initiate gambling activities, you have to register your business with the Danish Business Authority (Erhvervsstyrelsen). You need to do so 4 weeks after you have obtained a license from the Danish Gambling Authority at the latest.
You need a CVR no. (business registration no.) and MitID or an SE (VAT) no. and an E-tax password.
Please apply for a CVR no. or SE (VAT) no. at Registration - Non-Danish business, form 40.110 - Virk.dk. You submit your registration for gambling tax along with the application.
If you have a CVR no. but need MitID, you can request one at Is your organisation required to enter into a connection agreement iwth MitID Erhverf? - MitID Erhverv.
Please order your E-tax password at How you log on to E-tax for businesses.
If your business is established outside the EU or outside the EEA (Norway, Iceland and Lichtenstein), you need to provide the name of business representative who lives in Denmark and who is liabe for your business obligations when you register.
This is what you do:
- Go to virk.dk
- Enter "Hæftende repræsentant – (Hæftende repræsentant bilag ved registrering af udenlandsk virksomhed)" in the search field.
- Fill in the form and attach your application for registration.
If you already have a CVR or VAT no., you just need to register for gambling tax.
Everyone who is subject to gambling tax must be registered prior to offering and operating gambling activities.
How to register for gambling tax
Use form 29.063 to register for gambling tax (Virk.dk).
Complete the form.
Please note – you need to register for the kind of gambling you want to provide and are licensed to offer by the Gambling Authority. If you offer free games as part of your gaming activities, you also need to register for games without stakes (free games)
State the settlement period in the form, monthly or per game. You can register for several types of games at the same time in form 29.063.
You submit the completed form 29.063 and your gaming license from the Gambling Authority (registration notification) together.
When your registration is accepted by the Tax Agency, you will get an email telling you that your registration certificate is ready. You can get it by logging on at skat.dk/tastselverhverv where you click Profil > Registreringsbevis. There, you can see that your business is registered for gambling tax.
If you also apply for a CVR no. or an SE (VAT) no. you can complete and submit form 29.063 at the same time. You don't have to wait to do so until you get your CVR no. or SE (VAT) no.
While you host gambling activities
You're up and running and you have to report and pay the tax to the Tax Agency. You do so via E-tax for businesses (TastSelv Erhverv) at skat.dk/tastselverhverv
- You have to report tax for online gambling monthly.
- You report and pay the tax to the Tax Agency no later than 15 days after the end of the settlement periond.
- There are different types of gambling. The tax rules depend on what type of gambling you offer.
Read more in Danish about reporting and paying tax for providers of gambling activities.
How do I sign up for E-tax (TastSelv)?
You're automatically registered for E-tax (TastSelv) but you need MitID or an E-tax password before you can log on and report your tax to the Tax Agency.
Log on to skat.dk/tastselverhverv
After you have offered gambling activities
As a gambling provider, you have to keep accounts that form the basis for tax calculation and payment.
The following requirements apply to your accounts:
- The accounts must be kept as part of the general business accounts. You have to meet the requirements of the Danish Bookkeeping Act, even if the business is not otherwise subject to bookkeeping obligations under that Act.
- If you are established in an EU or EEA country, you may choose to comply with the bookkeeping requirements that apply in that country instead of those set out in the Danish Bookkeeping Act.
- If you hold several licenses (for example, both for online casino and betting activities), you must keep separate accounts for each license. These rules apply to all games you offer, including games that don't require a license from the Danish Gambling Authority.
- Accounts of stakes and winnings must be kept in the currency in which the game is conducted.
- The calculation and payment of the total gaming tax must be made in Danish kroner (DKK). You have to make the currency conversion must take place at the time of reporting. You must inform the Danish Tax Agency which exchange rate has been applied – either the daily rate for the relevant currency set by Danmarks Nationalbank or the most recent customs rate set by the Danish Tax Administration. You are bound by this choice for two years.
- Accounting records must be kept for five years after the end of the financial year.
- You can read more in Danish about the accounting requirements at skat.dk.
For further legal information in Danish see our legal guide .