Digital platforms facilitating the rental of a house, car or boat of the lessors are under obligation to report the rental income of the lessors. Non-Danish businesses have no such obligation but they can choose to report on equal terms with the Danish businesses.

On this page you can read about:

  • Registering your business to report income
  • Reporting deadlines
  • Reporting guide

Please send us an e-mail on del@sktst.dk or call us on (+45) 72 39 02 10 if you have any questions.

Before you can do your reporting, you have to register your business for the reporting obligation at www.virk.dk. Search for ‘Tilmelding af indberetning af deleøkonomiske indtægter’ (Signing up for reporting income from sharing economy activities) in the search field.

Register for the reporting obligation at www.virk.dk 

Once your business is registered for the reporting obligation, you should:

  1. Ensure that the technical requirements for using the reporting solution is met. Please find the technical details in Appendix 1 of Guide on reporting of income from sharing economy activities.
  2. Order NemID/MitID for reporting purposes (if your business does not already have one)
  3. Order a NemID test certificate (if your business does not already have one)
  4. Assign rights and roles to one or more relevant NemIDs/MitIDs. For example, the right to report or the right to see existing reports.
  5. Please contact us to get a PlatformID to identify your business in future reports.
  6. Make sure that both new and existing lessors on the platform are registered with a unique identification code. You do so by forwarding a link to the Danish Customs and Tax Administration (Skatteforvaltningen) enabling the lessors to log on using their NemID/MitID and in this was generate their unique identification code. Please read more in Danish about how you do this in Appendix 5 of Guide on reporting of income from sharing economy activities.

We will guide you step by step through the registration process in Guide on reporting income from sharing economy activities.

Reporting deadlines

20 January 2022 is the reporting deadline for the calendar year 2021
Calendar year Reporting deadline
2021 20 January 2022

Regular reporting

We recommend that you report with regular intervals. If you do so, your data will be processed and checked regularly. And as a result, there will be a better chance that the reported information will appear on the lessor’s tax assessment notice, service letter or service notification.

If you report once annually, there is a risk that possible data errors will not be corrected in time to appear on the lessor’s tax assessment notice, service letter or service notification.

Renewed reporting

If a reporting is rejected, you have to perform renewed reporting. This should be done by no later than 2 weeks after the date on the receipt of the rejected reporting.

Duty of notification

As of 1 March 2022, you have a duty to report for the calendar year 2021. This means that you have to inform the lessor on whose behalf you do the reporting if you correct reportings for 2021 after 1 March 2022.

For documentation purposes, we recommend that you inform the lessor in writing or digitally.