Key fields in a CVR extract
Every business in Denmark has a CVR number — a unique 8-digit identifier in the CVR register (Det Centrale Virksomhedsregister), the country's central business register. You can look up any company free at virk.dk. This guide explains what each field in the extract means and what to check before signing a contract or hiring a supplier.
| Field (Danish) | What it means |
|---|---|
| CVR-nummer | The company's unique 8-digit registration number. Permanent identifier — never changes. |
| Navn | The registered company name. |
| Virksomhedsform | Legal form — e.g., ApS, A/S, I/S, enkeltmandsvirksomhed (sole trader). |
| Status | Active (Aktiv), dissolved (Opløst), or under bankruptcy proceedings. |
| Stiftelsesdato | Founding date. |
| Formål | Registered business purpose — what the company is legally authorised to do. |
| Tegningsregel | Who is authorised to bind the company legally. Critical before signing contracts. |
| Direktion | The company's director(s) by name. |
| Kapital | Registered share capital. |
| P-nummer | Production unit number — identifies specific locations/branches. |
The tegningsregel — who can sign?
The tegningsregel is the most important field if you are entering a contract. It defines exactly who has authority to commit the company legally.
Common formulations and what they mean:
- Direktionen alene — any single director can sign alone
- Direktionen i forening — all directors must sign together
- To bestyrelsesmedlemmer i forening — two board members must sign jointly
- En direktør i forening med et bestyrelsesmedlem — one director and one board member together
If the person signing a contract with you is not authorised under the tegningsregel, the contract may not be binding on the company. Always verify.
Danish company types
| Type | Full name | Min. capital | Notes |
|---|---|---|---|
| ApS | Anpartsselskab | 40,000 DKK | Private limited company. Most common form for SMEs. |
| A/S | Aktieselskab | 400,000 DKK | Public limited company. Used for larger firms. |
| I/S | Interessentskab | None | Partnership. Partners bear unlimited personal liability. |
| ENK | Enkeltmandsvirksomhed | None | Sole trader. Owner bears unlimited personal liability. |
| K/S | Kommanditselskab | None | Limited partnership. One general partner + limited partners. |
Red flags to check
- Status not "Aktiv": A dissolved or bankrupt company cannot enter valid contracts
- Very recently founded: A company founded days ago has no track record
- Signing rule requires multiple signatories but only one signs: Potentially invalid contract
- Registered purpose is very narrow: The contract may fall outside what the company is authorised to do
- Minimal capital for an ApS: 40,000 DKK is the legal minimum — offers limited recourse if the company fails
Tip: The full extract at virk.dk is free and takes 30 seconds. For large contracts, also check whether the company has registered charges (pantebreve/lån) via tinglysning.dk.
CVR register lookup: step-by-step
Go to virk.dk and type the company name or CVR number into the search bar. No account is needed — the basic company extract is free and publicly available at any time.
Click the company name in the results to open its full profile. The top section shows the stamoplysninger (master data): name, CVR number, registered address, legal form, and status. Scroll down to find the tegningsregel, the current directors (direktion), and the board of directors (bestyrelse) if one exists.
At the bottom you will find links to filed annual accounts. Click Regnskaber to see whether the company is filing on time — late or missing filings are a yellow flag worth investigating.
Searching by name: Many Danish companies have similar names. Always confirm you have the right entity by cross-checking the CVR number against the address and founding date shown on any document the company has sent you.
Understanding the annual accounts (årsrapport)
Danish companies are required to file annual accounts with Erhvervsstyrelsen within 5 months of their financial year end. You can read them on virk.dk under Regnskaber. The accounts are public — anyone can read them.
Danish companies are classified into four size categories based on revenue, balance sheet total, and number of employees. The category determines how much detail the accounts must contain:
- Mikrovirksomhed (micro): Minimal disclosure required — you may only see total equity and a short management statement.
- Lille (small): Balance sheet and income statement required, but limited notes.
- Mellemstor (medium) and stor (large): Full accounts with detailed notes, cash flow statement, and mandatory audit.
What to check in the accounts:
- Are filings up to date? A company that is consistently late filing accounts is poorly administered — a risk signal for suppliers and contractors.
- Is equity positive? Negative equity (liabilities exceeding assets) means the company owes more than it owns. Not always fatal, but demands explanation before you enter a significant contract or extend credit.
- Did the auditor flag anything? Look for the revisor's statement. A qualified opinion or an emphasis-of-matter paragraph is a serious warning sign.
Reelle ejere — beneficial owners
Since 2017, all Danish companies registered in the CVR register are legally required to disclose their reelle ejere — the real people who ultimately own or control the company. This requirement comes from EU anti-money laundering directives, implemented in Danish law through Selskabsloven.
A beneficial owner is any natural person who directly or indirectly holds more than 25% of shares or voting rights, or who otherwise exercises decisive control over the company.
You can find this information on virk.dk under the Reelle ejere tab on the company's profile page.
Red flag: If the reelle ejere field is empty or shows no registered owners, the company is in breach of its legal obligation. This is not a technicality — it is a deliberate non-disclosure. Exercise caution before entering any agreement.
For companies owned through holding structures or foreign entities, the entry must still identify the ultimate natural person in control. If a holding company is listed instead of a person, that is non-compliant. Erhvervsstyrelsen can issue fines and impose forced dissolution for persistent failure to register beneficial owners.
SE-nummer vs CVR-nummer
These two identifiers are often confused, especially on older Danish documents.
The CVR number identifies the legal entity — the company itself, regardless of what it does or how many locations it has. It is issued when a company registers with Erhvervsstyrelsen and never changes.
The SE number (skatteenhedsnummer) was a separate tax identifier previously assigned by SKAT (the Danish tax authority). When the Danish business register was unified into CVR, most SE numbers were phased out and replaced by the CVR number for tax purposes.
In practice today: a Danish company's VAT number is its CVR number, written as DK followed by the 8 digits — for example, DK12345678. This is the format used on invoices for EU cross-border transactions. If you receive an invoice from a Danish company with a different-looking VAT number, verify it on the EU VIES database.
If you encounter an old SE number on a historical document, treat it as a legacy identifier for the same legal entity. The company's current CVR number is what matters for any live transaction.
When is a company required to have audited accounts?
Not all Danish companies are required to have their accounts audited by a registered revisor. Audit requirements depend on company size:
- Micro and small companies can opt out of a full audit if they meet the size criteria — many do. Instead they may have a gennemgang (review) or an opstilling (compilation), both of which provide less assurance than a full audit.
- Medium and large companies must have a full statutory audit.
- Public interest entities (banks, listed companies, insurance firms) always require a full audit regardless of size.
The revisor's statement type is visible in the accounts on virk.dk. For any significant business relationship, check whether you are dealing with audited accounts or a lower-assurance statement — the difference matters if you are assessing creditworthiness or financial stability.
