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.
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.