Næringsprøven For ansøgere til næringsprøven Self-study Tax Summary and action plan
Erhvervs- og Selskabsstyrelsen | Summary and action plan

  Summary and action plan

You have now been given an insight into the most basic areas in the area of taxation that you must comply with as owner of an enterprise.

Of course there are other things to deal with but now you are already well on your way.

When you decide to start your own food outlet, food wholesale business or restaurant, there are two guides in particular that you must read:

SKAT has a special website for entrepreneurs and new enterprises (see under enterprise). In addition, SKAT has a special start folder for entrepreneurs which can be acquired from the regional tax centres.

To help you on your way a little, a small action plan has been prepared for you to work with.

  • Notification to the Danish Commerce and Companies Agency at start-up (http://www.webreg.dk).
  • Notification to Næringsbasen at Danish Commerce and Companies Agency.
  • Notification to the Danish Commerce and Companies Agency in relation to selling goods with excise duties.
  • Make sure that the way you make up your invoices complies with the legislative requirements.
  • Lay down a daily procedure for preparing a cash register report.
  • Make an appointment to go and see an accountant (in case of a company or if you want external assistance).
  • Make sure that your chart of accounts includes the necessary accounts, for instance accounts for input VAT and output VAT.
  • Draw up a standard contract for employees who comply with the legal requirements that you may reuse.
  • Prepare an enterprise calendar where you can see when different tasks occur during the year.
  • Store all financial records and vouchers for a minimum of five years.  

The requirements are different depending on the sort of enterprise you wish to set up. This material was based on the enterprise form "sole proprietorship".

In addition, special activities such as import of goods will result in special requirements for your accounts. Therefore, you should contact SKAT if you have doubts as to how you should comply with the requirements for your enterprise's accounts.