Applying for a refund of VAT paid abroad (accountant or representatives)

SE numbers are allocated by the Danish Business Authority.

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.

1. Complete the relevant fields in the start-up form (Business registration)

2. In box 13, 'Bemærkninger' (Comments), enter 'Anmoder om SE-nummer af hensyn til momsrefusion' (Requesting SE number for a VAT refund)

3. 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:

1. Click the link to Apply for a VAT refund

2. 'Tilmeld til revisorordning' (Register for accountant scheme), if you are not already registered

3. 'Tilmeld momsrefusion' (Register for a VAT refund), if you are not already registered

4. 'Vælg revisor/repræsentant' (Select accountant/representative)

5. 'Vælg kunde/klient' (Select customer/client)

6. '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.

1. Log on to E-tax for businesses

2. Click 'Profil' (Profile) in the top menu and then 'Profiloplysninger'

3. Click 'Rettigheder til 'TastSelv' (E-tax rights)

4. Select the relevant client under 'Klientoversigt' (Client list)

5. The list shows all clients who have chosen you as their representative

6. Select which of your clients you want to apply for

7. 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).