Denmark TIN number guide
Central Person Registration Number (CPR Number)
Denmark uses the CPR and CVR/SE numbers as its tax identifiers, listed in the worldwide directory of VAT and tax ID names. For business VAT numbers, the 8-digit CVR or SE number is prefixed with "DK" for EU cross-border transactions. To verify a Danish CVR number online, use the CVR registry or the EU VIES system.
In the Danish Central Person Registration System (CPR), every individual is enrolled if they meet the following criteria:
- Born or migrated to Denmark and are registered in the country.
- Covered under ATP, a specific work-related pension scheme.
- Mandated by tax authorities to obtain a CPR number for tax-related procedures in Denmark.
The Danish CPR number plays a crucial role in virtually all interactions with public authorities, including tax affairs. It is prominently featured on official identification documents such as passports, driver's licenses, health security cards, etc. It is also known as "personnummer" in Danish.
Format
A 10-digit number with a hyphen positioned between the 6th and 7th digits. The final digit serves as a check digit and also signifies the individual's gender. Specifically, an even number designates a female, while an odd number indicates a male. eg: 999999-9999
Foreigners
In scenarios where an individual is not a resident in Denmark but is deemed taxable to the country by the Danish Tax Agency, such as in the case of employment, the Danish Custom and Tax Administration have the authority to provide a CPR number. The structure and format of this number mirror those issued by local municipalities.
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| CPR on Driver's licence |
CVR number or SE number
Also known as "Momsregistreringsnummer" in Denmark, the Tax Identification Number (TIN) for non-natural persons or legal entities corresponds to the Danish CVR number. The issuance of the CVR number follows the guidelines of the CVR law and is overseen by the Danish Business Authority, a division of the Ministry of Industry, Business, and Financial Affairs.
Corporations are required to apply for the CVR number during their establishment process. Non-natural persons and entities not classified as corporations have the option to delay CVR number application until they are obligated to register for VAT, excise duties, withheld tax on salaries, and similar obligations.
Format
CVR consits of 8 digits. Eg:99999999. "CVR" or "SE" is frequently prefixed to the number, for instance, as CVR 99999999 or SE 99999999. In certain scenarios, a company may possess both a CVR number and a SE number.
Foreigners
For foreign companies without a permanent establishment in Denmark registering for VAT, their TIN is represented by the Danish SE number. The SE number is issued in accordance with various tax, VAT, and excise laws and is managed by The Danish Tax Agency, which operates under the Ministry of Taxation.
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| CVR number on Registration certificate | SE number on Registration certificate |
Frequently Asked Questions
Why do some Danish CPR numbers fail the modulus 11 check, and can they still be valid?
Yes, they are valid. Since October 1, 2007, the Danish CPR office issues numbers without the traditional modulus 11 check digit requirement. This change occurred because available valid sequence numbers for certain birth dates (starting with January 1, 1965 for males) were exhausted under the old constraint. Critically, even CPR numbers with pre-2007 birth dates can lack the modulus 11 property, because immigrants may receive post-2007 numbers regardless of their birth year. Any system that rejects CPR numbers failing the modulus 11 check is using outdated validation. (OECD Denmark TIN Documentation)
I need a CPR number to open a bank account in Denmark, but I need a residence to get a CPR. How do I break this cycle?
This is a well-documented catch-22 for foreigners arriving in Denmark. You can only apply for a CPR number after you have arrived and secured accommodation for a stay exceeding three consecutive months. However, many services including banking and phone contracts require a CPR number. The practical solution: if you are employed in Denmark, your employer can often assist with temporary housing or provide documentation to the International Citizen Service (ICS). Non-Nordic nationals also need a residence permit or EU registration certificate before applying. Short-term workers (3 months or less) receive a tax number instead of a CPR, which can be used for limited purposes including tax filings. (City of Copenhagen)
My Danish business has both a CVR number and an SE number. Which one do I use for EU VAT invoices?
For EU cross-border invoices, you must use the 8-digit number prefixed with "DK" (e.g., DK 12345678). For domestically established Danish businesses, the CVR number is also the VAT number. Foreign companies without a Danish permanent establishment receive an SE number instead, which also serves as their Danish VAT identifier. A company can have both a CVR and an SE number in cases involving multiple tax registrations (e.g., separate excise registrations). The common error is using "DE" (Germany) or "SE" (Sweden) as the prefix instead of "DK", which will cause VIES validation failures. Always verify through the Danish CVR registry or the EU VIES portal. (OECD Denmark TIN Documentation)
Does a foreign company selling to Denmark need a fiscal representative, and what are the consequences of operating without VAT registration?
EU-based companies, plus those from Norway, Iceland, Faroe Islands, and the UK, do not need a fiscal representative for Danish VAT registration. Non-EU companies from all other countries must appoint a Danish fiscal representative who becomes jointly and severally liable for the VAT due. There is no VAT registration threshold for foreign companies — registration is required before the first taxable supply, specifically no later than 8 days before starting operations. Operating without registration while in a VAT payable position can trigger a tax fee of up to 200% of the undeclared VAT. In cases of deliberate evasion, imprisonment is possible. (European Commission)
What penalties apply for late Danish VAT return filing, and can the tax authority deregister my company?
Each late VAT return incurs a fixed fine of DKK 800 plus monthly interest of 0.7% on overdue amounts. Every reminder from the tax administration adds DKK 65. If you fail to file, SKAT (the Danish Tax Agency) issues a preliminary VAT assessment, and the estimated amount becomes due within 14 days. If a business receives four consecutive preliminary assessments due to non-filing, the Tax Authority can revoke the company's VAT registration entirely — cutting off the ability to issue VAT invoices. The standard 25% Danish VAT rate means even short delays on large invoices compound quickly. See our guide on worldwide tax rates for a comparison of VAT rates across countries. (European Commission)
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