In Denmark, “privat fitness” starts with a CVR number from virk.dk, free for a sole trader. A commercial gym charges 25% moms: the Danish sports exemption only covers providers not run for profit. Customers pay by card, usually Visa/Dankort, or with MobilePay. CCTV recordings must be deleted within 30 days, and changing rooms are off limits. Sparekey costs DKK 7,700 for setup and DKK 140 a month for Operations.
Registration and bookkeeping
Register an enkeltmandsvirksomhed (free) or an ApS (fee and share capital) through Start virksomhed on virk.dk. The same flow can register you for moms, which is required above 50,000 kr. of taxable sales a year. There is no gym licence, but ask your kommune whether the premises may be used for training.
An ApS must keep digital books in a bookkeeping program registered with the Danish Business Authority. A sole trader must do so once net turnover exceeds 300,000 kr. in two consecutive years. Sparekey issues an invoice for every paid booking, in Danish or English, with your CVR number, and exports a CSV file that goes into your bookkeeping program.
Moms: 25%
Selling 60-minute exclusive bookings of an equipped room is taxable access to a sports facility, at 25%. Long-term exclusive use, where the tenant can invite or exclude others, can count as exempt letting instead. Instruction for adults, such as personal training, is taxable for commercial providers. Confirm your model with your revisor, or ask Skattestyrelsen for a binding ruling.
Payments: Stripe with MobilePay
Danish customers expect the card fields and the MobilePay button side by side. In Denmark we set up Stripe with MobilePay, cards, Apple Pay and Google Pay. Visa/Dankort cards are processed through Visa. The account is in your name, payouts are in kroner, and setup is included.
CCTV
Datatilsynet’s guidance uses a gym as its example. Filming the changing room, even the corridor between lockers, is unlawful. Inside your premises, you need a purpose such as crime prevention, a sign on the entrance door and a privacy notice in your booking terms. Recordings must be deleted within 30 days unless they are needed for a police report. See cameras in an unstaffed gym.
Door access and safety
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper option on the existing lock, but it cannot be secured as well against customers tampering with it. Sparekey costs the same for both. Each booking gets a time-limited PIN by SMS right after booking, and the stored backup code covers internet outages. See 2N keypad and maglock.
Write who may train, how many per booking, what to do with faulty equipment and 112 into your terms and a sign in the room. A defibrillator is not required. If you install one, register it with the TrygFonden network, so the 1-1-2 operator can direct callers to it. Business liability insurance is voluntary but worth discussing first. See house rules template and insurance and liability.
What Sparekey costs in Denmark
| Item | Price |
|---|---|
| Setup (one-off) | DKK 7,700 |
| Operations (hosting and maintenance) | DKK 140 / month |
| Door-code SMS | based on volume |
No moms is added, because Sparekey is not VAT-registered. You pay in kroner by bank transfer. See pricing.
FAQ
Is a private gym exempt from moms in Denmark?
Not a commercial one. The sports exemption applies only to providers not run for profit, so hourly bookings are at 25%.
How long may I keep CCTV recordings?
At most 30 days for crime prevention, and shorter if you don’t need them.