As a foreign company working in Denmark you must comply with Danish regulations on occupational health and safety and taxation, among others. In order for Danish authorities to supervise and inspect your business, you must notify the Register of Foreign Service Providers (RUT).
If your company will be performing work in Denmark on a temporary basis, you must notify the Register of Foreign Service Providers (RUT) about the company and its services. This also applies to companies with no actual activities in the home country.
How should you notify RUT?
The notification to the Register of Foreign Service Providers (RUT) must be submitted digitally via Business in Denmark. It is not possible to use a paper form.
A digital ID or digital signature is not required for the notification process. The notification can be made in English, German, Polish or Danish.
Notify RUT about your company
Once you have submitted the notification to RUT, you will receive a receipt with a RUT number. You will need to state your RUT number when contacting the Danish authorities.
Road transport posting declarations
Foreign transport companies performing cabotage of goods, the road part of combined transport or bus cabotage in Denmark must submit their posting declarations to the Road transport posting declaration portal provided by the European Commission.
Go to the Road transport posting declaration portalRead more about international road haulage, Danish Road Traffic Authority
Documentation of notification for assignor
If you perform work in building and construction, agriculture, forestry, horticulture, gardening or cleaning you must provide documentation for your assignor that you have notified the Register of Foreign Service Providers (RUT). The receipt you received following notification is sufficient as documentation.
The client is the person or company that you have agreed to perform a service for in Denmark.
What needs to be in the notification to RUT?
When you notify the Register of Foreign Service Providers (RUT), you must provide the following information:
Companies with employees:
- Company name, business address and contact information
- Date of commencement and completion of the work assignment
- Location, where the work is performed
- Contact person for the company
- The company's industry code
- The identity of posted workers and the duration of posting
- Any VAT registration in home country
- Social security circumstances in the home country of the employees
- The CVR number of the Danish assignor, who requested the service, unless the assignor is a private individual.
Self-employed persons with no employees (sole proprietors)
Self-employed persons with no employees are only required to notify RUT, if they provide services that fall under the construction industry or installation/repair of machinery and equipment.
- Company name, business address and contact information
- Date of commencement and completion of the work assignment
- Location where the work is performed
- The company's industry code
- Any VAT registration in home country
- The CVR number of the Danish assignor, who requested the service, unless the assignor is a private individual.
How do we define a Danish assignor?
The Danish assignor means the Danish company or private individual who is the recipient of the service or for whose account the work is being carried out in Denmark. If the supply chain includes more than one supplier, the Danish assignor is the first Danish company in the supply chain.
When do you need to provide notification?
You must have notified the Register of Foreign Service Providers (RUT) before work in Denmark begins. If changes occur that affect the information provided in your notification you must report the changes to RUT no later than one following business day.
Before you can submit a notification of temporary work assignments you need to create a user account in RUT. When this account has been set up you can re-use it each time you need to report new assignments or change previous notifications.
Risk of fines
You are obligated to report your services or changes to services to the Register of Foreign Service Providers (RUT). If you delay in reporting or report incorrect or insufficient information, you may be punished by a fine. If you do not report services to RUT, the Danish Working Environment Authority may fine your business DKK 10,000 or request the police to bring charges. If you repeatedly fail to report services to RUT, you may be fined DKK 20,000.
In the last resort, if you fail to report a specific service to RUT, your business may be subject to daily fines until you report the service to RUT.
Call center service for foreign companies
The Danish Working Environment Authority has a special call center service for foreign companies. It can guide you about health and safety as well as the rules about notification to the Register for Foreign Service Providers (RUT).
Please read the most frequently asked questions about RUT below before calling:
Questions and answers about RUT (businessindenmark.virk.dk)
Telephone: + 45 70 12 12 88. Press 9 for service in English
Questions about the rules for notification?
Please contact Arbejdstilsynet, The Danish Working Environment Authority (WEA)
Phone hours:
Monday - Thursday: 8 - 15
Friday: 8-14
+45 70 12 12 88. Press 9 for support in English
at@at.dk
Practical questions about the notification?
Please contact the RUT Support at the Danish Business Authority.
Phone hours:
Monday - Thursday: 8.30-16
Friday: 9-15
+45 72 20 00 36. Press 9 for support in English
rut@erst.dk