Summary and action plan
More information
Guidelines
When you consider setting up your own food outlet, food wholesale business or restaurant, there are four guides in particular that you should read:
- På vej mod egen virksomhed (Towards setting up your own business): www.skat.dk
- Når du handler med sodavand, slik, chokolade, øl og vin, spiritus og tobaksvarer (Trading in soft drinks, candy and chocolate, beer, wine, spirits and tobacco): www.skat.dk
- Moms – fakturering, regnskab mv. (VAT - invoicing, financial statements, etc.): www.skat.dk
- Angivelse og betaling (Notification and payment): www.skat.dk
- eIndkomst: www.skat.dk
It is also possible to obtain a salary accounting booklet from the tax regions. The booklet includes guides as well as forms for keeping payroll accounts.
In addition, SKAT has a special website for entrepreneurs and newly-started businesses (see under enterprise) where you can find the checklist: "Setting up your own business - a checklist". SKAT also has a special start-up file for entrepreneurs, which can be obtained from the regional tax centres.
Reporting and registration online
Notification to the Danish Commerce and Companies Agency if you set up a business must be done on a form that can be obtained at http://www.eogs.dk. You can also make digital notification at http://www.webreg.dk.
If you need to register that you import, manufacture or sell goods with excise duties, this must take place with the Danish Commerce and Companies Agency. You must use a form of notification that can be obtained electronically at http://www.eogs.dk or you can register electronically at http://www.webreg.dk.
SKAT’s self-service scheme, from where it is possible to report and make payments to SKAT online: http://www.skat.dk/SKAT.aspx?oID=199611&vID=
Reports on pay and employees through eIndkomst/Letløn: http://www.skat.dk/SKAT.aspx?oId=1709234&vId=0
Acts and Statutory Orders
In regard to customs, tax, VAT and duties, you must pay special attention to the regulations in:
- The Financial Statements Act
- The Tax Control Act
- The Value Added Tax Act
- The Bookkeeping Act
NB! There are many other acts and regulations that you must comply with.
All relevant acts, statutory orders and guides can be found (in Danish) at the website of Retsinformation, http://www.retsinfo.dk, in the library, at bookstores, at associations or at:
Schultz Information
Herstedvang 10-12
2620 Albertslund
Telephone no: 43 63 23 00.
The guides can also be purchased from Danmark.dk's online bookstore
IT and Telecom Agency
Extension: 1881
www.danmark.dk/netboghandel
Central Customs and Tax Administration
Danish Commerce and Companies Agency
Free phone advice
It might be a good idea to obtain free counselling from the regional sector service centres.
Telephone: 70201015.
Setting up a business