CVR and SE Numbers in Denmark: What Foreign Companies Need to Know

Foreign finance teams often ask for “a Danish tax number” as if Denmark issued one universal identifier. In practice, the number depends on what has been registered.

A Danish company normally receives a CVR number. A branch also receives a CVR number even though the branch is not a separate legal entity from its foreign parent. A foreign company registering directly for Danish VAT, employer or another tax duty may receive a CVR number or an SE number. A Danish business can also create administrative units with separate SE numbers beneath its main CVR registration.

The number is therefore evidence of a registration—not a complete answer about the legal structure or tax position.

CVR, SE and related numbers at a glance

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What is a CVR number?

CVR refers to Denmark's Central Business Register. A CVR number is an eight-digit identifier assigned when a business or registrable unit is entered in the register.

The Danish Business Authority's company-formation guidance describes a CVR number as the eight-digit number that uniquely identifies a legal entity. That is accurate for a Danish ApS or A/S, but international groups must add an important qualification: branches and some foreign-business registrations also receive CVR numbers, even where the Danish registration is not a separate legal entity.

The CVR number therefore answers “Which Danish registration is this?” It does not, by itself, answer:

• whether the unit is an ApS, A/S, branch or foreign company;
• whether it is VAT registered;
• whether it is registered as an employer;
• whether the foreign company has a Danish permanent establishment;
• whether a person has authority to sign;
• whether customs registration is active; or
• whether the business is compliant with filing and payment duties.

What the CVR record can support

The public CVR record is normally the starting point for checking:

• registered name;
• business form;
• registration status;
• registered address;
• start date;
• industry codes;
• management and signing information where applicable;
• ownership information available under the current access rules;
• production units; and
• registered tax and employer duties shown in the relevant public systems.

Do not treat a screenshot or an old registration certificate as the final source of truth. Search the current official register and confirm the duty-specific status.

CVR number examples by route

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What is an SE number?

An SE number is an eight-digit identifier for an administrative unit. The Danish Business Authority's official business guide says a business can create administrative units when it operates different activities under the same legal entity and wants to separate the settlement of those activities. Each unit receives its own SE number.

The SE number is primarily used by the Danish Tax Agency, particularly for VAT settlement and other administrative separation.

For international readers, “SE number” appears in two common situations:

1. Foreign-company registration. A foreign company without a Danish entity may be assigned an SE number as its Danish VAT or tax registration number.
2. Administrative separation under a CVR. A Danish or registered business may have one or more separate administrative units, each with an SE number.

An SE number does not create shares, limited liability, management bodies or a separate contracting party. The legal entity behind the number remains responsible.

Can one company have several SE numbers?

Yes. The official tax-account guidance says a business has one tax account for each CVR or SE number. If it has several SE numbers, it has a separate tax account for each SE number.

That can support separate settlement, but it also creates operational work:

• separate registrations must be mapped;
• the correct number must be used on declarations and payments;
• finance systems need separate tax ledgers or dimensions;
• payment references must point to the correct tax account;
• payroll and VAT teams must know which unit owns the obligation; and
• closure of one SE number must not accidentally close the wrong duty or business registration.

Do not create administrative SE numbers merely for internal management reporting. A cost centre or ERP dimension may be enough if no statutory separation is needed.

Is the CVR number the Danish VAT number?

Sometimes, but not automatically.

For a VAT-registered Danish business, the VAT number is normally written as:

DK + the applicable eight-digit CVR or SE number

Example:

DK12345678

The Danish Tax Agency's EU-purchase guidance expressly states that the Danish VAT number is DK plus the eight-digit CVR or SE number.

But adding DK to any CVR number does not activate VAT registration. The business must actually be registered for the relevant VAT duties.

Three separate checks

Finance teams should distinguish:

1. Does the business have a CVR or SE number?
   This checks the Danish registration identity.

2. Is the number registered for Danish VAT?
   This checks the national VAT status.

3. Is the VAT number valid for the intended EU cross-border transaction?
   Check VIES and retain evidence where relevant.

The EU's VIES guidance explains that an invalid result can mean the number does not exist, has not been activated for intra-EU transactions or the registration is not finalised. VIES retrieves information from national VAT databases; it is not itself the registration authority.

Recommended verification record

For material EU transactions, retain:

• the number checked;
• legal name and address supplied by the counterparty;
• date and time of the check;
• VIES result/reference where provided;
• national-register check where needed; and
• the transaction and VAT treatment supported by the check.

A valid number supports the tax analysis; it does not replace evidence of transport, customer status, place of supply or other substantive conditions.

Who receives a CVR number, an SE number or both?

Danish subsidiary

A Danish ApS or A/S receives a CVR number when incorporated. The company then registers the necessary tax duties—such as VAT, employer, import/export, payroll tax or excise duties—under the company registration or an approved administrative unit.

The number does not mean every duty is active. Confirm each registration separately.

Danish branch

A registered branch receives a CVR number. The branch is still an integrated part of the foreign parent and has no separate share capital or legal personality.

Use the branch CVR consistently for Danish branch administration, but identify the foreign parent correctly in contracts and legal documents.

Foreign company without a Danish entity or branch

The current form 40.112 registration page says that, where the conditions are met, the Danish Business Authority assigns a CVR number following approval by the Danish Tax Agency. Alternatively, the Tax Agency may assign an SE number.

This route can be relevant when the foreign company needs a defined Danish registration—for example VAT, employer, payroll tax, import/export or another duty—without incorporating an ApS or registering a corporate-law branch.

Our company-registration overview explains the wider setup choices. The number does not change the contracting company. It does not ring-fence liability and does not decide whether a Danish tax permanent establishment exists.

Existing business that needs administrative separation

An existing business can create an administrative SE number through the official “Change business” route where separate settlement is justified. The official Virk page permits capital companies to create, change and close administrative SE units and directs specified partnership forms to the relevant forms.

Before creating one, document:

• the exact duty to be separated;
• why normal ledger segmentation is insufficient;
• which invoices and employees belong to the unit;
• which bank/payment workflow will serve it;
• who will file and reconcile its tax account; and
• how the unit will be closed when no longer needed.

Decision table: which registration route is likely relevant?

This is a screening table, not a legal conclusion.

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How a foreign company applies

Step 1: decide the operating and contracting route

Before completing a number application, decide whether Denmark will be served through:

• a Danish ApS subsidiary;
• a Danish branch;
• the existing foreign company with limited Danish registrations;
• temporary cross-border services; or
• a combination that reflects separate legal and tax duties.

The identifier should follow the operating model. Do not use a VAT-only application as a substitute for a company-structure decision.

Step 2: map the Danish duties

List each possible registration separately:

• VAT;
• employer/A-tax and AM-bidrag;
• corporation tax/permanent establishment;
• payroll tax;
• import/export and EORI;
• excise duties;
• RUT;
• ATP and other labour-market schemes; and
• sector-specific licences or registrations.

Step 3: use the correct official procedure

• Danish companies use the relevant Start Company or company-registration procedure on Virk.
• Corporate branches use the branch-registration procedure.
• A foreign company with no existing Danish registration uses form 40.112.
• An existing registered business uses Change Business or the specific amendment form.
• A foreign service provider uses RUT for the service notification, even if it also has a CVR or SE number where the RUT rules apply.

Step 4: prepare consistent evidence

The current form 40.112 page requests the completed form and supporting identification, including a passport copy for a foreign sole proprietor or a registration certificate for an existing foreign company. The full evidence depends on the route and facts.

Prepare:

• exact legal name and home-country registration number;
• legal form and registered address;
• incorporation/registration extract;
• articles or constitutional document where relevant;
• directors and signing authority;
• beneficial ownership information where relevant;
• Danish activity description;
• expected start date;
• customer and supplier flows;
• expected taxable turnover;
• employee and payroll facts;
• Danish address or workplace details;
• representative details where required; and
• reason for every requested tax duty.

Names, addresses and registration numbers must match across the form and evidence.

Step 5: confirm the duty-specific deadline

Confirm the deadline for each duty before work, invoicing or payroll begins. The number application and approval of the underlying duties are separate checks. Use the VAT-registration guide and foreign-employer guide for the relevant route; an employer deadline should not be used as the VAT deadline.

Step 6: allow for business and tax processing

Do not promise a universal CVR/SE turnaround. Foreign documentation, manual review and approval of the requested tax duties can affect the timing. Keep the launch plan conditional until the relevant registrations and access are confirmed.

Step 7: verify the issued registration

When the registration arrives, check:

• legal name;
• Danish number and type;
• registered address;
• start date;
• VAT start date;
• employer start date;
• filing periods;
• industry code;
• representative;
• tax-account access;
• Digital Post and portal access; and
• any conditions or rejected duties.

Do not begin invoicing or payroll on the assumption that every box requested was approved.

Registration scope follows the activity

A number request is not a VAT analysis. Place of supply, customer status, reverse charge, establishment and any applicable exemption or special scheme must be assessed separately. Do not assume either that low Danish turnover removes registration duties or that every invoice to a Danish customer requires Danish VAT registration. Our VAT-registration guide covers the domestic threshold, foreign-business rules and the conditional EU small-business exemption.

What a CVR or SE number does—and does not do

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Which number goes where?

Invoices

The Danish Tax Agency's full-invoice guidance says a full VAT invoice must include the seller's name, address and CVR/SE number, together with the other required invoice information.

For EU cross-border VAT invoices, use the full Danish VAT format—DK plus the applicable eight-digit CVR or SE number—where the rules require it. Confirm the number is valid for the transaction.

Contracts and purchase orders

Identify the actual legal party first. For an ApS, use the ApS name and CVR. For a branch, identify the foreign parent and its Danish branch registration correctly. See our Danish branch guide. For a foreign company with direct Danish registration, do not describe the registration as a separate Danish company.

VAT returns

Use the number to which the VAT duty and tax account are assigned. Our VAT-returns guide explains the recurring filing controls. If the group has multiple SE numbers, do not consolidate declarations or payments under the main CVR unless the approved registration structure requires that.

Payroll and eIndkomst

Use the registered employer number in payroll setup and eIndkomst reporting. Align the employer named in employment contracts, payroll reports, A1/social-security documents and insurance.

Tax payments

Use the payment line or instructions for the correct tax account. The official guidance confirms one tax account per CVR or SE number. A payment with the wrong identifier can leave the intended account unpaid.

EU trade

Use DK plus the active CVR/SE-based VAT number. Validate counterparties in VIES and retain evidence where relevant.

Customs

Confirm the customs registration separately. A Danish EORI uses DK and the relevant Danish registration number, but a foreign company may already have an EORI issued by another EU country. Do not assume it needs a second EORI merely because it receives a Danish CVR or SE number.

P-number, RUT, EORI and CPR: avoid identifier confusion

P-number

A P-number identifies a production unit: an address where the business has employees and/or conducts economic activity. It has ten digits and is always linked to a CVR number. The official guide says a business automatically receives one production unit when registered and needs a production unit for each qualifying address.

A P-number is about location, not a separate company or tax person.

RUT number

RUT is the Register of Foreign Service Providers. It records qualifying temporary services and posted workers. The official RUT guidance confirms that companies with CVR or SE numbers can still have RUT duties; the duty depends on the service and posting facts.

RUT registration does not replace VAT, employer, branch or PE analysis.

EORI

EORI identifies customs operators. The Danish Customs Agency explains the registration and Danish number format. VAT and customs registration are separate, even when the visible number looks similar. Check existing EU EORI status before applying.

CPR number

CPR identifies a person. It is not a company number. A foreign director, owner or employee can have personal identification and tax-registration requirements, but those do not replace the company's CVR/SE registration.

Digital consequences after receiving a CVR number

The Business in Denmark Digital Post guidance states that businesses, associations and organisations with a CVR number receive Digital Post and are required to read it. Access requires the appropriate MitID setup and rights administration.

Assign named owners for:

• Digital Post;
• MitID Erhverv and user rights;
• E-tax for businesses;
• VAT and payroll portals;
• the tax account;
• NemKonto;
• bank onboarding;
• accounting master data; and
• changes to CVR/SE registrations.

Our MitID, Digital Post and NemKonto guide covers access, while the business-bank-account guide covers application preparation. Issuance of the number starts the operating handover.

Common mistakes

1. Calling every Danish number a CVR number. A foreign VAT registration may use an SE number.
2. Assuming every CVR is a Danish company. A branch is not a separate legal entity.
3. Adding DK and treating the result as active VAT registration. Verify status nationally and in VIES where relevant.
4. Using the parent company's foreign VAT number on Danish local invoices without analysis. The invoicing entity and VAT treatment must match.
5. Paying the wrong tax account. Multiple SE numbers mean multiple tax accounts.
6. Registering for VAT but not as an employer. Duties are separate.
7. Registering as an employer but omitting eIndkomst access and payroll operations. The number alone cannot run payroll.
8. Treating VAT registration as proof that no PE exists. PE follows activities and treaties.
9. Ignoring RUT after receiving a CVR/SE number. RUT can still apply.
10. Using an SE number to create internal separation without a statutory need. This can add tax accounts and reconciliation work unnecessarily.
11. Failing to update or close registrations. Old VAT/employer/SE registrations can continue to generate filing duties.
12. Acting on an unverified payment demand. Check the sender and the underlying obligation through an official channel before paying.

Worked examples

Example 1: Dutch group incorporates a Danish ApS

The ApS receives its own CVR number. It is a separate legal entity. If approved for VAT, its Danish VAT number is DK plus the eight-digit CVR number. The group must still confirm VAT periods, employer registration, Digital Post, MitID, tax account and annual reporting.

Example 2: German company registers a Danish branch

The branch receives a CVR number, but the German company remains the legal person and is liable for branch obligations. The branch may use its CVR-based Danish VAT and employer registrations. Tax permanent establishment still requires a separate analysis, even though substantive branch activity will often be relevant.

Example 3: Irish contractor needs Danish VAT without a Danish entity

The Irish company applies using form 40.112. Depending on the approved registration, it may receive a CVR or an SE number. The registration remains the Irish company's Danish administrative footprint; it does not create an ApS. RUT, posted-worker, employer, payroll and PE questions remain separate.

Example 4: Foreign employer hires one employee in Denmark

The foreign employer may need a CVR/SE number and employer registration without forming a Danish company. The employer must then implement payroll, eIndkomst, A-tax/AM-bidrag where applicable, social security, insurance and other employment obligations. The issued number is only the registration key.

Example 5: Danish company wants separate VAT settlement for two activities

The company considers administrative SE units. Before applying, finance confirms that separate statutory settlement is needed and designs separate tax-account, invoice and reconciliation controls. If internal reporting is the only objective, an ERP dimension may be more proportionate.

Example 6: US e-commerce seller sees DK12345678 in its system

The group first determines whether the eight digits are a CVR or SE number and which legal entity owns them. It checks national VAT status and VIES where EU transaction treatment depends on it. It does not assume that the number covers inventory, import, OSS/IOSS or fixed-establishment issues.

Registration and activation checklist

Before applying

• Define Danish activities, locations and start dates.
• Choose subsidiary, branch or direct foreign-company route.
• Map VAT, employer, PE, customs, RUT and sector duties separately.
• Identify the contracting and invoicing legal entity.
• Confirm representative requirements.
• Gather current corporate evidence and signing authority.
• Map expected turnover, customers, goods/services and employees.
• Select the correct official procedure.

When the number is issued

• Record whether it is CVR or SE.
• Confirm the underlying business/legal form.
• Confirm every approved tax duty and start date.
• Confirm VAT-number format and VIES status where relevant.
• Confirm employer registration before payroll reporting.
• Set up E-tax, Digital Post and access rights.
• Confirm the tax account and payment workflow.
• Add the correct number to contracts, invoices and ERP master data.
• Confirm NemKonto and bank onboarding.
• Register P-units, RUT or EORI separately where required.

Ongoing control

• Reconcile each CVR/SE tax account monthly.
• Keep VAT and employer status current.
• Update address, activity and representatives.
• Revalidate important EU VAT numbers.
• Review new locations for P-number needs.
• Review new projects for RUT, VAT and PE.
• Close obsolete duties and SE units promptly.
• Retain approval letters and registration evidence.

Connect the number to the operating setup

NordicEstab can help international companies coordinate the chosen Danish registration with VAT, payroll, accounting and digital access under an agreed scope. Start with the actual activities and legal party, then confirm which duties and practical handovers are required.

The objective is to ensure the number belongs to the right legal person, carries the right duties and is operational before the first invoice, wage payment or import.

General operational guidance checked against current official sources on 11 October 2026. Registration, tax and employment obligations depend on the actual activity and legal structure. NordicEstab is an independent private consultancy, not a Danish public authority.