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VAT and payroll tax

The Danish Tax Agency

Refund og VAT paid abroad

If your business has incurred expenses abroad, such as for hotel accommodation and access to trade fairs in connection with the business’ VAT-related activities, you can often obtain a VAT refund. You can apply for all or part of the VAT you have paid in a certain country.

Eligible purchases for VAT refunds

Examples of purchases that are typically eligible for VAT refunds:

  • passenger transport

  • fuel

  • hotel accommodation

  • restaurant visits

  • access to trade fairs

The rules of the relevant EU country determine whether you can receive a refund. For the rules of the individual EU countries, see the EU’s website.

If the supplier has charged VAT by mistake, you must contact the supplier.

Read more about the conditions for applying for a refund of VAT paid abroad.

Please see our  Danish-language legal guide for further legal information.

VAT refund outside the EU

Danish businesses that want to apply for a VAT refund from a country outside the EU often need to send a form to the tax authorities in the country, they are seeking the refund from.

Please contact the country’s embassy in Denmark for this form.

Please see our  Danish-language legal guide for further legal information.

Your partial right to deduct VAT

If your business has a partial right to deduct VAT in Denmark, you are only entitled to a partial VAT refund. You must therefore state last year’s deduction rate in your application for a VAT refund.

For example, if the deduction rate is 80%, enter 80 in the 'Pro rata-sats' (Pro rata rate) field in your application. If the deduction rate is changed, you must change the pro rata rate.

The pro rata rate must also be applied if the purchase only entitles you to a limited deduction according to the other EU country’s rules. As a Danish business, you should apply the Danish rules to calculate the deduction rate. 

Read more about Refund of VAT paid abroad.

Please see our  Danish-language legal guide for further legal information.

Apply VAT refund via a third party

You can also have others to apply for a VAT refund on behalf of your business. However, not all EU countries accept powers of attorney issued to another person than the applicant to obtain a VAT refund.

Read more about the VAT refund application process under Applying for a refund of VAT paid abroad.

Please see our Danish-language legal guide for further legal information.

Copies of invoices

Some EU countries require that you attach invoices for your purchases. If you need to attach invoices, this will appear from the self-service system E-tax for businesses (TastSelv Erhverv) when you apply for a VAT refund.

Please see our Danish-language legal guide for further legal information.

Payment of refund

The refund will always be transferred directly to your account from the authorities in the relevant EU country.

Please see our Danish-language legal guide for further legal information.

Questions to the application

If you have questions about your application after it has been submitted, you must contact the tax authorities in the country from which you are applying for a VAT refund. Find the address on the Vat Refund Contact Points (www.ec.europa.eu) page. Please state the reference number of your application.

Please see our Danish-language legal guide for further legal information.

List of application rejection codes

You may risk that your application for a VAT refund in another EU country is either rejected or only partially approved. The reply you receive to your application may contain a number of codes explaining the reason for the rejection in the other country.

Read more about application rejection codes under VAT refund rules.

Please see our Danish-language legal guide for further legal information.

Updated 12.03.2021
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