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.
The start-up form for foreign businesses is found at www.indberet.virk.dk/RUT. Please note that the start-up form does not contain a special VAT refund indication.
- Complete the relevant fields in the start-up form (Business registration)
- In box 13, 'Bemærkninger' (Comments), enter 'Anmoder om SE-nummer af hensyn til momsrefusion' (Requesting SE number for a VAT refund)
- Submit the start-up form to the Danish Business Authority.
When you have been assigned an SE number, you must order an E-tax password.
Businesses using a representative to apply for a VAT refund must select this representative in E-tax for businesses. When you have an SE/CVR number, the process is as follows:
- Click the link to Apply for a VAT refund
- 'Tilmeld til revisorordning' (Register for accountant scheme), if you are not already registered
- 'Tilmeld momsrefusion' (Register for a VAT refund), if you are not already registered
- 'Vælg revisor/repræsentant' (Select accountant/representative)
- 'Vælg kunde/klient' (Select customer/client)
- 'Ansøg om momsrefusion for kunde/klient' (Apply for a VAT refund for customer/client).
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.
- Click 'Profil' (Profile) in the top menu and then 'Profiloplysninger'
- Click 'Rettigheder til 'TastSelv' (E-tax rights)
- Select the relevant client under 'Klientoversigt' (Client list)
- The list shows all clients who have chosen you as their representative
- Select which of your clients you want to apply for
- You can now create an application for a VAT refund for the selected client(s).
If you need to apply for a VAT refund on behalf of Danish businesses, you must register in E-tax for businesses as VAT refund representative by registering for the accountant scheme (only available in Danish). When you have registered for the accountant scheme, you can apply for a VAT refund for your clients.
Businesses using a representative to apply for a VAT refund must select this representative in E-tax for businesses. You must ask the business for which you are applying for a VAT refund to select you as a representative, before you can select the business among the clients that you can apply for.
The business on whose behalf a VAT refund is applied for must have an E-tax password or NemID to be able to use the self-service system E-tax for businesses (TastSelv Erhverv).
The Danish Tax Agency
Monday 9.00 - 17.00 Tuesday - Thursday 9.00 - 16.00 Friday 9.00 - 14.00