Hvordan starter jeg selvstændig virksomhed?

Svar: Different sources provide different information about having a company without CVR, which is correct?

Mogens Thomsen — Fri, 08 Sep 2017 08:01:33 GMT

I have written a guide on how to start a business in Denmark, it answers some of your questions.

ys Mogens

Svar: Different sources provide different information about having a company without CVR, which is correct?

Anonymous — Thu, 07 Sep 2017 20:47:51 GMT

The problem may also be that SKAT/Erhvervsstyrelsen are perceived that you want to start a limited company (fx. An IVS, ApS or A/S). This can normally be done 14 days back in time. However, if you can start a sole proprietorship (enkeltmandsvirksomhed), it can in principle be registered back to the time when your business activity started. This follows from the VAT laws.

You have the opportunity to give a company an invoice indicating your Danish CPR number. It is then the company's responsibility to report it to SKAT. Your responsibility to verify that the amount is included in your tax return.

Svar: Different sources provide different information about having a company without CVR, which is correct?

iffi — Thu, 07 Sep 2017 20:12:33 GMT

Henrik, now I am thinking that you have a strong point. It could be that the SKAT people think I am not yet resident as I did not tell them this explicitly.

I confirm again tomorrow

Svar: Different sources provide different information about having a company without CVR, which is correct?

iffi — Thu, 07 Sep 2017 20:06:31 GMT

And if you take this to further complexity. Lets say unregistered company registers itself e.g in September and gets a CVR. Now if you want to send invoices for some reason for previous period e.g August, you cannot as that is also illegal according to SKAT. A company with CVR must not charge for pre-CVR goods and services. Or in other words invoice myst not show the pre-CVR period on it.

Svar: Different sources provide different information about having a company without CVR, which is correct?

iffi — Thu, 07 Sep 2017 19:43:52 GMT

No, but I have spouse visa / residence permit that allows me to work as an independent or employee.

Svar: Different sources provide different information about having a company without CVR, which is correct?

Anonymous — Thu, 07 Sep 2017 19:37:10 GMT

iffi, are you a Danish citizen? If no then SKAT are right. If yes then John are right.

Svar: Different sources provide different information about having a company without CVR, which is correct?

iffi — Thu, 07 Sep 2017 19:29:25 GMT

I have been debating all this with SKAT and Danish Business Authority. They simply says: you must not start a company without the CVR. Period. You cannot send invoices to customers without registering a company.
If you do that, it is illegal!

I told them a scenario they say if invoices gas been sent without the CVR, then it is not legal. And I told them there is 5000 Dkkr in the online Paypal account. Can that 5000kr be transfer to a Danish business account after registering the CVR. They say NO.

So my question is if some one has earndd lets say 10,000 Dkkr without the CVR. This money is in an online account. So now you want to register a CVR and get a budiness bank account. Now you want to transfer those 10,000kr from the online account. But according to the authorities you cannot or must not! Because that was an income without a CVR. They say it is not legal.

Phones: Dan Business authority: 72 20 00 30
SKAT: 70 22 28 67

Svar: Different sources provide different information about having a company without CVR, which is correct?

Cookie - John Hannover — Thu, 07 Sep 2017 18:21:58 GMT

There is nothing wrong in being unregistered and work as a CPR person. If your services are NOT such that you are actually lønmodtager / employee - in which case you may not invoice your salary.

No law against you invoicing companies as long as what you do is working as an independent so I cannot link to something not existing.

You do not decide if you are independent or employee - that is the character of the job which decides that

If you are working as an independent then the only problem can be Moms VAT where the law says that as soon i is obvious that the turnover will reach 50.000 dkk on any given 12 month period- then you must register er personal business - personlig virksomhed or a corp. company -

You can invoice as CPR and if you do that to VAT registered companies, they must declare what they pay you to tax -

You will not be able to deduct a loss from personal income, but you may deduct costs you have to get the income, down to zero

If you know you will be having a turnover below 50.000 dkk on any given 12 month period and the people you make service for will go through the easy process of declaring your income to tax as fee/honorar - and you only deduct cost which only comes from taking the actual income, then you can do it as CPR

br John Hannover

Different sources provide different information about having a company without CVR, which is correct?

iffi — Thu, 07 Sep 2017 17:50:55 GMT

According to SKAT + VIRK, I called them a few times, an unregistered company (without CVR) cannot work as a company and therefore cannot charge / send invoices to the customers. SKAt mentions that it is not legal. But in several links like this:

https://johnhannover.blogspot.dk/2013/01/kan-jeg-drive-forretning-uden-at-vre.html

and

https://www.erhvervsblogger.dk/uregistreret-virksomhed/

It seems to me it is possible to have a company without the CVR and still charge customers (against whatever SKAT and VIRK says).

Any comments ?

And any written source available that is correct?