VAT and payroll tax

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.

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.

Registration of Non-Danish Company – Start - 40.112

The form offers registration of foreign companies that has no existing registration in Denmark.

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