You can either apply for a VAT refund yourself or have other businesses (representatives) do it for you. There are different processes, depending on the applicant.
- Log on to E-tax for businesses
- Click ’Profil’ (Profile) in the top menu
- Click ’Profiloplysninger’ (Profile information) under ’Profile’ and then ’Tilmeldingsoplysninger’ (Registration information)
- Click ’Momsrefusion’ (VAT refund) in the list
- Fill in the information and click ’Godkend’ (Accept).
You are now authorised to apply for a VAT refund.
Use the right codes for goods and services
You will find a list of codes used by the various EU countries on the European Commission website at VAT Refund Codes (www.ec.europa.eu). You can also get a list of relevant codes as an Excel file. To get this file, click 'Export Selection'. The box tells you where to search for the different codes.
Also see a Danish version with codes for goods and services (Word).
Multiple rates or goods on the same invoice
Add up the VAT amounts and state a total VAT amount on your application. Add more types of goods by selecting 'Tilføj specifikation' (Add specification) and select a different type of goods.
If others apply for a VAT refund on your behalf
Businesses using a representative to apply for a VAT refund must select this representative in E-tax for businesses (TastSelv Erhverv).
Step-guide on how to apply for a refund of VAT paid abroad:
- Click the link 'Apply for a VAT refund'
- Click ’VAT’ (Moms) in the top menu
- Click ’Momsrefusion’ (VAT refund) in the menu on the left
- Click ’Opret ny ansøgning’ (Create new application)
- The VAT refund page opens, and you can create your application.
Please note that you can only attach files of a maximum of 5 MB. You may pack the file as a ZIP file, if it is too large.
The deadline for applying for a refund is 30 September the year after you have bought the goods or services. This means, for example, that the deadline for applying for a refund for purchases made during 2018 was missed on 30 September 2019.
Note: If you have made mistakes in your application you can edit your original application in E-tax for businesses and resubmit it.
You can find ’Momsrefusion’ (VAT refund) in E-tax for businesses (TastSelv Erhverv) under ’Moms’ (VAT). If the VAT refund menu item is not shown, it may be because you need to register your business for VAT refunds.
Only representatives registered with a Danish CVR/SE number can use E-tax for businesses.
If you are applying for a VAT refund for Danish customers as a foreign representative, you must have an administrative SE number, if your business is not already registered with a Danish CVR/SE number.
- Create a file with purchase information (you can use this template to create a purchase information file (Excel))
- Save the file in the correct format (see system instructions on file transfer) (only available in Danish)
- Log on to E-tax for businesses. Click 'Moms' (VAT) and then 'Momsrefusion' (VAT refund) in the menu on the left
- Upload your file. The name of the invoice file must not contain æ, ø, å or special characters
- Attach only invoice files in pdf, jpg or tiff formats
Note: You may not use the same invoice several times in your application.
The Danish Tax Agency
Monday 9.00 - 17.00 Tuesday - Thursday 9.00 - 16.00 Friday 9.00 - 14.00