The Danish Gambling Authority sends Digital Post
The Danish Gambling Authority sends licences to provide charity lotteries through Digital Post. This means that associations, institution and organisations with a CVR-number will receive mails in their digital mailbox on Virk.dk.
If you apply as a committee the licence will be sent to the digital mailbox at borger.dk associated to the person who sent the application. If the committee member is not yet registered with Digital Post, the licence will be sent to the mail, which is stated on the application form or by paper mail. This will also be the case if you as an association, institution or organisation do not have a CVR-number.
See “Contact" if you want to read more about the Danish Gambling Authority’s use of Digital Post and its advantages.
Lotteries include e.g. bingo, scratch cards, lottery tickets and tombola.
Lotteries only require a licence from the Danish Gambling Authority if
- participants make a deposit (money or similar)
- the game is mainly based on chance
- participants have a chance of winning a prize (all kinds of prizes) through the payment.
What must I do in order to provide a lottery
Apart form the monopolies mentioned below a licence to provide lottery can only be issued to charity lotteries.
Licences to organise lotteries have been granted to the following public benefit organisations and state controlled Danish companies:
- Danske Lotteri Spil A/S
- Det Danske Klasselotteri A/S
- Almindeligt Dansk Vare- og Industrilotteri (the Goods Lottery)
If you are manager of a shop selling games from the monopolies you must get an approval from the Danish Gambling Authority. You apply for an approval as a manager by using form 8-01 (only available in Danish) which you can find under Forms.
Non-profit associations, institutions, organisations or a committee can - with a licence from the Danish Gambling Authority - organise a lottery for the benefit of charity or other non-profit purposes.
You must apply for a licence from the Danish Gambling Authority at least 4 weeks prior to organising the charity lottery. You must use application form No. 5-02 (only in Danish) available under Forms.
Non-profit associations and organisations can send in a written notification about a charity lottery when the total revenue of the lottery does not exceed DKK 20,000. Associations and organisations may only give notification about two charity lotteries per year and any additional lottery requires that you apply for a licence.
You must give a written notification to the Danish Gambling Authority at least 14 days before having the charity lottery. You must use notification form No. 5-01 (only in Danish) available under Forms.
Before a licence can be granted or a notification accepted, a number of terms and conditions must be met. You can read more about the terms and conditions in the guidelines on charity lotteries (only in Danish) available under Forms in the Danish version.
Organising charity lotteries in private closed clubs
Associations which organise private lotteries where only members of the association and their relatives may participate shall neither apply for a licence nor notify the charity lottery to the Danish Gambling Authority.
However, a number of terms and conditions must be met in order not to need a licence or not to send in a notification. You can read more about the terms and conditions in the guide on the provision of charity lotteries in private closed clubs (only available in Danish).
After July 1 2016 it is not allowed to hold charity lotteries as class lotteries. However, this does not apply for licenses granted or notifications accepted by the Danish Gambling Authority before July 1 2016.
When I have obtained a licence
When you have obtained a licence you must submit a copy of the audited accounts of the lottery as well as a copy of the used lottery ticket, guidelines, poster or the like to the Danish Gambling Authority at the latest 6 month after the closing of the sale.
You must also remember to pay the gambling duty of winnings that exceed DKK 200 to the Danish Tax Agency (SKAT).
Submission of accounts
After providing the lottery you must publish:
- Audited accounts of the charity lottery
- A declaration from the auditor about the spending of the profit
- If the total revenue is more than DKK 100,000 the auditor must be a state authorised or registered auditor.
The audited accounts and the auditor's declaration must be submitted to the Danish Gambling Authority at the same time of the publication at the latest. You must use form No. 5-03 (only in Danish) available under Forms.
Submission of lottery ticket
Apart from the accounts you must also submit a copy of the used lottery ticket, guidelines, poster or the like to the Danish Gambling Authority.
Registration and payment of gambling duty
Providers of lottery may have to register with the Danish Business Authority by using the registration form No. 29.063 (only available in Danish). If you have any questions about the registration or payment of gambling duty you must contact the Danish Tax Agency (SKAT) at telephone no. +45 72 22 18 18.