The information has to be registered in the so-called Danish RUT Register, which is a central database that holds information about foreign companies providing services. The reporting obligation also applies to sole trader businesses.
It must be noted that Danish individuals as well as companies hiring foreign companies or sole trader businesses, are obligated to inform the Danish Labour Inspectorate, if the foreign company or self-employed business is not able to document that the registration in RUT has been conducted. This obligation, however, only applies to specific tasks in specific industries such as construction, horticulture, forestry and gardening.
A foreign company having employees stationed in Denmark must complete an electronic form at www.virk.dk/rut
All work must be reported and once the form has been sent, the company will receive an acknowledgement, which contains a RUT number that the company should use when contacting the Danish authorities.
Notification to RUT on employees stationed in Denmark must be made no later than at the commencement of the work in question. If not, or if the information is incomplete, a fine may be imposed on the company. The information in RUT is used by the Danish authorities for control purposes to ensure that foreign companies comply with current legislation.
The contracting partner is obligated to ensure that foreign contractors or subcontractors registre in RUT. We therefore recommend to take this into consideration, when concluding a contract with a foreign contractor or subcontractor.
If neglecting this registration obligation, a fine of DKK 10,000 may be imposed on the foreign company/business in question.