Land-based bingo

Land-based bingo only requires a licence from the Danish Gambling Authority if:

• Participants pay a deposit (money or similar)
• The chance of winning is purely due to chance
• The participants through the payment have the opportunity to win a prize

How to get a licence

You can apply for a licence from the Danish Gambling Authority. A licence to offer land-based bingo is valid for up to 5 years at a time. You must use application form no. 11-01, Appendix A (no. 2-02) and possibly Appendix C (No. 2-04).

Appendix A

Appendix A-form 2-02 must be completed for the following persons at the applicant company:

• Individuals (sole proprietorships)
• All stakeholders in a partnership
• All members of the executive board and board members
• A representative appointed in this country, if the applicant's company is not domiciled in an EU or EEA country
• Beneficial owners in the applicant company's group

The above-mentioned persons ensure the proper professional operation of the applicant. At the same time, an assessment of submitted criminal records and debt declarations is carried out so that there is no justified imminent danger of abuse of the access to work with games. There must be no overdue debt to the public sector.

If other persons in the applicant company or its group hold one of the above roles, they must also complete Appendix A.

Manager approval

The day-to-day operation of a room or a location where land-based bingo is offered must be managed by a licence holder or a manager. Remember to apply for the approval of a manager if it is not the licence holder who is in charge of day-to-day operations.

Application fee

It costs DKK 20,000. (in 2024) in application fee, and you must pay the fee at the latest at the same time as you submit your application. 

If you apply for renewal of your licence, it costs DKK 10,000. (in 2024) in application fee. You must pay the fee at the latest at the same time as you submit your application for renewal. 

When you have obtained a licence

Fee payment

You must pay an annual fee depending on a calendar year's taxable gross gaming revenue (GGR). For new licences, the fee must be paid no later than one month after the licence has come into effect. The fee is paid to the Danish Gambling Authority.

For existing licences, the Danish Gambling Authority will at the turn of the year make a calculation of the interval in which the gambling income lies both for the year that has passed and for the coming year. The Danish Gambling Authority then calculates the fee that you must pay. You will receive a letter with this calculation and an invoice with a collection of the fee, which must be paid no later than one month after collection.

Fee rates for 2024 

• You must pay a fee of DKK 15,000 if your gross gambling income in 2024 is below DKK 1,000,000.
• You must pay a fee of DKK 30,000 if your gross gambling income in 2024 is DKK 1,000,000 up to DKK 2,500,000. 
• You must pay a fee of DKK 60,000 if your gross gambling income in 2024 is DKK 2,500,000 up to DKK 5,000,000. 
• You must pay a fee of DKK 120,000 if your gross gambling income in 2024 is DKK 5,000,000 up to DKK 10,000,000. 
• You must pay a fee of DKK 180,000 if your gross gambling income in 2024 is DKK 10,000,000 up to DKK 20,000,000.
• You must pay a fee of DKK 240,000 if your gross gambling income in 2024 is DKK 20,000,000 or more.

The annual fees are regulated according to section 20 of the Act on income tax for persons etc.

Changes to the licence

If there are changes in relation to the licence, fill in the Changes to the licence form 11-07. Here, for example, it can be stated if there are changes to previously approved persons regarding new management or board members. If new persons covered by Appendix A join, they must also complete Appendix A form 2-02. 

If the person has been convicted of a criminal offense where there is a justified imminent danger of abuse of the access to work with games, the Danish Gambling Authority can decide that the person must resign.

Registration and payment of gaming fee

Your company must be registered with the Danish Business Authority. You do this on the Tax Agency's website, where you must use registration form no. 29,063. If you have any questions about registration or payment of gaming tax, you must call the Tax Agency's main number on 72 22 18 18. You can find instructions for registration with the Danish Business Authority at skat.dk.

Rules and regulations

List of licence holders 

There are currently no operators with a licence to offer land-based bingo.