Tax and VAT

Application or reapplication for fixed-term approval

Here you can apply or reapply for a temporary approval of you as a non-Danish association to be considered transparent in terms of tax liability.

Apply or reapply for dividend tax exemption card

Here you can apply or reapply for a dividend tax exemption card.

Applying for a refund of Danish VAT for foreign businesses domiciled outside the EU

Businesses domiciled in countries outside the EU can obtain refund of VAT on goods and services purchased in Denmark. Danish VAT is 25%. Foreign businesses need to apply for a refund of VAT. The amount is not refunded automatically.

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

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.

Applying for a refund of VAT paid abroad (own business)

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.

Certificate of residence and tax status concerning payment of royalty

Non-Danish companies, associations, etc. are subject to limited tax liability on royalty originating from sources in Denmark. 

Claim refund of Danish dividend tax

Companies etc. must withhold 27% dividend tax on the total dividend in connection with each adoption of or decision on the payment or crediting of dividends on shares or units.

Declaration of payroll tax

In Denmark, you must declare and pay tax to the Danish Tax Agency via E-tax for businesses (TastSelv Erhverv), if you have a business that sell VAT-exempt services.

Declare your VAT

When you have registered your company for VAT, you must declare VAT for each VAT period. Information about the VAT period is given in connection with registration.

EU trade in certain special mineral oil products - 23.016

Used by businesses in connection with registration with the Danish Tax Agency (Skattestyrelsen) for EU trade in certain special mineral oil products, as well as by businesses that must use EMCS for the consignment of taxed/untaxed goods

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