Lotteries include e.g. bingo, scratch cards, lottery tickets, or tombola. Lottery does not cover gambling on gaming machines nor games covered by licences to online casino.
Lotteries only require a licence from the Danish Gambling Authority if
- Participants make a deposit (money or similar)
- The chance of winning is based on chance, and
- Participants have a chance of winning a prize through the payment
Exclusively monopolies can organise lotteries, but it is also possible to apply for or notify of charity lotteries or other non-profit purposes.
How to obtain a licence
What is a lottery and when should you submit a notification/apply for a licence before the holding of a charity lottery? Watch the video and get the answer.
NB. video only available in Danish
Special rules apply to closed clubs. Watch the video that explains the rules.
NB. video only available in Danish
Notification of lottery
Notification of public charity lotteries
Non-profit associations and organisations can submit 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 lotteries require that you apply for a licence.
You must submit a written notification to the Danish Gambling Authority at least 14 days before holding the charity lottery. You must use notification form no. 5-01.
Application for lottery
Application for licence to hold public charity lotteries
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.
Before a licence can be granted or a notification accepted, a number of terms and conditions must be met. Read more about the terms and conditions in the guidelines on charity lotteries.
The Danish Gambling Authority sends Digital Post
The Danish Gambling Authority sends licences or acceptances of notifications to companies that have a CVR number through Digital Post. This means that companies with a CVR number will receive mail in their digital mailbox on virk.dk or e-boks.dk. If you do not have a CVR number, the licence will be sent to the mail, which is stated in the application.
If you apply as a committee (at least three persons), the licence will be sent to the digital mailbox on Borger.dk or e-boks.dk of the committee members, who have sent the application.
Organising charity lotteries in 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 of the charity lottery to the Danish Gambling Authority.
However, for a notification or licence to be unnecessary, several terms and conditions must be met. Read more about the terms and conditions in the guide on the supply of charity lotteries in closed clubs.
When you 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. This must be done 6 month after the closing of the sale at the latest.
You must also remember to pay the gambling duty of cash winnings that exceed DKK 200 to the Danish Tax Agency and in case the prize consists of goods, you must pay a gambling duty of winnings that exceed DKK 750.
Accounting after lottery
Accounts of charity lotteries
Submission of accounts
After holding 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.
Use of electronic payment services (i.e. MobilePay and payment with Dankort)
It is permitted to use electronic payment services (i.e. MobilePay and payment with Dankort) in connection with the purchase of already generated lottery tickets on for instance the websites of the associations.
However, this requires that electronic services are only used as payment in cases when a physical lottery ticket exists and the payment information does not generate the ticket or similar.
Registration and payment of gambling duty.
Your association must register with the Danish Business Authority by using the registration form no. 29.063. If you have any questions regarding the registration or payment of gambling duty please contact the Danish Tax Agency at tel. no. +45 72 22 18 18. You will find a guidance on how to register with the Danish Business Authority under Guidelines.
Registration - Gambling duty - except duty on gaming machines
Total price below DKK 20,000 or by the third notification within the same calendar year
It is possible to notify of two charity lotteries with a total price of DKK 20,000 or below twice a year
Clubs that hold lotteries
The legislation on all gambling categories
Guide to managers of shops that sell betting and lottery
Guide for foreign gambling operators on obligations to the Danish Tax Agency
Laws and Executive Orders
Notice: There may have been made later changes to the acts/executive orders. Please confer with the Danish legal text in order to ensure that you have the latest version of the acts. You are always welcome to contact the Danish Gambling Authority in case of doubt.
The English versions of the acts and executive orders are unofficial translations. In case of any discrepancy between the original Danish text and the English translations of the acts and executive orders, the Danish text shall prevail.
On charity lotteries
Only available in Danish
The Danish Act on Gambling