This page will inform you how to set up the foreign employees for correct reporting to E-Indkomst from January 1st, 2024.

Cause

When reporting wages for January 2024 and going forward, Danish companies are obliged to report more information than before regarding their employees residing abroad. Until now, it has been sufficient for companies to report identification information such as name, address, date of birth, and gender of their foreign employees. But in the future, the duty will be extended to also include the employee's foreign tax identification number (TIN number) and a country code for the country in question. The reporting of the foreign TIN number does not change the fact that, in addition, a possible Danish CPR number or withholding tax number must still be reported.

The extended identification information is due to an EU initiative to harmonize and improve tax collection across countries. The change means that in the future Danish companies must request their employees with residence abroad to provide their foreign TIN number, so that this can be included in the company's report to eIndkomst. If it is not possible to obtain the foreign TIN number, this can be omitted when reporting. However, the other identification information (name, address, etc.) must still be reported.

How to add the employee TIN number

1. Go to Payroll > Contstants or Personal details > Payroll > Constants

2. Select the Danish Tax in the Automatic Tax field (the person has to be employed under the company with DK National Payroll Code to have the Danish Tax available in the drop-down menu)

3. Insert the employee's foreign TIN number into the “Individual Tax Identification No” field.
   
   

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4. If the foreign employee also has a valid Danish CPR, this should be kept/added under the dedicated Personal Details > Personal ID field as before.
   
   

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How to check this information in the E-Indkomst export

The TIN number will show in the export dialog in a separate column

And it will be included in the record 6000 on the file and the country code will be picked up from the employee Address Country in Personal Details.

And in cases where the foreign employees also have a valid Danish CPR, it will be reported accordingly.

See also

https://adonishr.atlassian.net/l/cp/1aX9dNSo