Applying for a refund of Danish VAT for foreign businesses domiciled outside the EU

1. Complete the form in Danish, German, English or Swedish.

2. Write your information in capital letters or you may complete the form electronically.

3. Once done, you send the form to the Danish Tax Agency:

Skattestyrelsen Nykøbingvej 76 Bygning 45 4990 Sakskøbing Denmark

You should use the continuation sheet if you apply for a VAT refund concerning more than eight invoices.

You will receive a decision on your application within eight months of receipt of your application.

You can choose to have the amount refunded in Denmark or in the country in which the business is domiciled. If you choose to have the amount refunded in your country of domicile, your business must bear any costs in connection with the payment of the refund.

Read more about what to include in the application.

Please complete the fields with the necessary and correct information.

Insufficient information may result in the Danish Tax Agency rejecting the application.

If you write incorrect information

You may be fined if you provide incorrect or misleading information, or if you withhold information relevant to the processing of the application.

If you are wrongly refunded VAT, you will have to pay back the amount in accordance with the Danish laws and regulations. The amount will be collected in accordance with the mutual assistance agreement for VAT recovery together with the country in which your business is based. That also applies to fines.

The Danish Tax Agency may deduct fines and illegally refunded VAT in future applications for VAT refund.

Authorise someone else to apply for you

You can authorise someone else to apply for a refund of VAT for you. However, it is a condition that you send a power of attorney, which will then apply until you revoke it.

The same applies if the Danish Tax Agency has to refund the amount to someone other than the applicant. It must be clear who is entitled to receive the amount.

The deadline for submitting the form is 30 September of the year following the year in which you purchased the goods or services. This means that you should submit the form no later than 30 September 2020 if you wish to apply for a refund of VAT on goods and services bought during 2019.

VAT refund rules