Working
Freelancing and the CVR, going independent here
The one-line versionTo freelance or invoice in Denmark you register a business and get a CVR number (business ID). Once turnover passes DKK 50,000 you must register for moms (VAT). Income is taxed as B-income - you handle it yourself.
What you need to freelance
To work for yourself in Denmark - freelancing, consulting, invoicing clients - you register a business and receive a CVR number (Central Business Register ID), the company equivalent of a CPR. You register free at virk.dk using MitID. The simplest structure for solo work is a sole proprietorship - see starting a sole proprietorship.
Tax and moms
- Income tax: freelance earnings are typically B-income - not withheld at source, so you report and pay it yourself via your forskudsopgorelse and aarsopgorelse.
- Moms (VAT): once taxable turnover passes DKK 50,000 in 12 months, you must register for moms and charge 25%. See moms explained.
- AM-bidrag: the 8% labour-market contribution applies to your net self-employment income too.
B-income has no safety net by defaultFreelance income is not withheld, so set aside tax as you earn - a common rule of thumb is to reserve a large slice of each invoice. And as a freelancer you have no automatic sick pay, holiday pay or employer pension. Build those in yourself.
Set yourself up properly
- Register the business and CVR at virk.dk.
- Open a separate business bank account - keeps moms and tax clean.
- Track income and expenses; deductible business costs reduce your taxable profit.
- Consider an accountant for your first moms return.
Non-EU citizens: check your permitYour right to be self-employed depends on your residence permit. Some work permits are tied to a specific employer and do not allow freelancing. Confirm before you invoice - working outside your permit's scope has serious consequences.
Common questions
What is a CVR number?
A business registration ID from the Central Business Register - the company counterpart to your personal CPR. Free to obtain at virk.dk.
When must I register for moms?
Once taxable turnover exceeds DKK 50,000 in a 12-month period. Below that it is optional.
Can I freelance on any visa?
Not necessarily - many work permits are employer-specific. Check your permit terms before doing independent work.
Verified July 2026 against official sources: borger.dk, the Barsel Act (Barselsloven), the Salaried Employees Act (Funktionaerloven), virk.dk and skat.dk. Figures are 2026 levels and reset each January. General information, not legal advice - see our editorial policy.