| Term, etc. | Description |
| API | API: Application Programming Interface is a software interface that allows a piece of software to interact with other software. API Endpoint: An IT address you can call to see previous reports. REST API: REST is an IT architecture style within APIs that allows different formats, e.g. JSON. |
| AssetType | AssetType is the type of asset that is rented out according to the report, e.g. housing, vehicle, etc. or boat. For example, if AssetType is ‘accommodation-filing’ in the payload, the same type must be included in the URL. |
| Certificate | Danish businesses must use the OCES business certificate as authentication, while non-Danish businesses must use an EVSSL certificate. |
| FilingReference | The platform gives the report an identification number so that the case has a reference number. |
| Host name | Depends on the environment. For example, the host name when reporting in production may be https://api.del.skat.dk. |
| Income from sharing economy activities | Income from sharing economy activities is income obtained by letting out an asset through a sharing economy platform one or more times. |
| JSON | A data format. |
| Lessor | The individual who rents out accommodation, vehicle, etc. or boat through a sharing economy platform. Also known as a provider. |
| PaymentYear | The payment year is the year in which the payment was made. |
| PlatformID | PlatformID is an ID used to identify the platform and is provided by the Customs and Tax Administration during onboarding. |
| Reporter | The sharing economy platform. |
| Sharing economy platform | A business which enters into an agreement with a taxpayer to digitally arrange for the renting out of an asset (housing/vehicle, etc./boat). For a full-year residence, the taxpayer may be both the owner, the owner of the cooperative property and the tenant. For a holiday home, it must be the owner. |
| Unique identification code (token) | A unique identification code that the platform allocates to the lessor in question, and which the Customs and Tax Administration allocates to the lessor’s CPR number. The unique identification code thus makes it possible to identify a lessor without the platform having to store and submit a CPR number. |
| Vehicles etc. | • Passenger cars (M1, see Annex II to Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007)
• Vans (N1, see Annex II to Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, subject to section 4(1) II, A, of the Danish Act on Vehicle Weight Tax, etc. (Lov om vægtafgift af motorkøretøjer m.v.) or section 1(1)(2) of the Danish Fuel Consumption Duty Act (Brændstofforbrugsafgiftsloven) when they are registered for full or partial private use)
• Caravans (designed and laid out for habitation)
• Trailers |
| www.virk.dk | A self-service platform operated by the Danish Business Authority. |