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Refund of Danish VAT to tourists in Denmark

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Engelsk

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Vejledningen har tidligere været optaget i P-serien under selvstændigt serienummer 48.

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Pnr_14_ver_2_0_GB.pdf

Who is entitled to a VAT refund?

If you are resident or have your normal residence outside the EU, you are entitled as a private person to a refund of the Danish VAT on goods you have purchased in Denmark. To be eligible for VAT refund: the goods must be transported to a location outside the EU before the end of the third month after the month of delivery. the goods must have a minimum price ? for Norway and the Åland Islands: DKK 1,200, for other countries DKK 300. you must take the goods with you on departure or send them to a country outside the EU. In Denmark, VAT is normally included in the sales price. VAT comprises 20 per cent of the price. If the price is stated exclusive of VAT, the VAT will be 25 per cent of the price of the goods. The refund rules vary, depending on whether you are resident in: Norway, the Åland Islands or in another country outside the EU. The refunding of VAT is a transaction between the shop and yourself. Shops are not obliged to assist you in obtaining a VAT refund. The Danish Customs and Tax Administration (ToldSkat) does not reimburse the VAT, and if the shop is not willing to assist you, you will not be able to receive a refund.

What are considered EU-countries

EU countries are besides Denmark: Belgium, Finland, France, Greece, the Netherlands, Ireland, Italy, Luxembourg, Portugal, Spain, the UK, Sweden, Germany, Austria, Estonia, Latvia, Lithuania, Poland, the Czech Republic, Slovakia, Hungary, Slovenia, Cyprus and Malta. Monaco and the Isle of Man are considered to be part of the EU. The following areas, however, are considered to be countries outside the EU:    The Faroe Islands and Greenland (Denmark) Helgoland ? the Büsingen territory (Germany) Livigno ? Campione d'Italia ? the national waters of Lake Lugano (Italy) The Channel Islands (the United Kingdom) The Canary Islands ? Ceuta ? Melilla (Spain) The overseas departments (France) Mount Athos (Greece) The Åland Islands (Finland) Andorra Gibraltar San Marino The Vatican City

If you are resident in Norway or the Åland Islands

You are entitled to a refund of Danish VAT if the sales price of each goods item exceeds DKK 1,200 including VAT. This amount is a minimum amount. It is a condition that VAT has been paid in Norway/on the Åland Islands. A group of items normally constituting a unit is considered to be one goods item. Examples include cutlery sets and coffee and dinner services. Note that the goods must be taken out of Denmark before the end of the third month following the month of the purchase.

If you carry the goods yourself

If you carry the goods in your personal luggage on leaving EU territory, there is no need to contact the Danish customs authority. However, you must report to the customs authorities in Norway/the Åland Islands, who will levy VAT on arrival. The authorities issue a receipt for any VAT levied and may be able to sign the invoice.

If you send the goods

If you have bought the goods in a shop in Denmark but then send the goods yourself, e.g. by mail, rail or carrier, you must make sure that you get an import certificate from the customs authorities or other VAT collection authority in Norway or the Åland Islands. This certificate documents that the goods have been imported and that VAT will be collected in Norway or the Åland Islands.

How to receive a VAT refund

In connection with the purchase, the shop must issue an invoice with details of: date of issue seller?s name and address purchaser?s name and address abroad quantity, type and value of the goods (sales price incl. VAT and the VAT amount). The invoice must state that the goods are intended to be taken out of the country to Norway or the Åland Islands. You must document your residence in Norway/the Åland Islands to the shop by showing your passport, ID card or other identification. On your arrival in Norway/the Åland Islands, the invoice and the authorities' receipt (possibly a copy) for any VAT paid must be sent to the shop in which you bought the goods. The shop needs these certificate to be able to send you the VAT amount.

If you are resident in a country outside the EU

If you carry the goods yourself, the sales price (the total purchase) in the shop must exceed DKK 300 including VAT for you to be entitled to a refund of the Danish VAT. You may add together several different purchases made in the same shop, e.g. a department store, to ensure the total purchase exceeds DKK 300, but not purchases made in different shops. The goods must be transported to a location outside the EU before the end of the third month after the month of delivery.

If you carry the goods yourself

If you carry the goods in your personal luggage on leaving the EU, you must contact the last customs authority in the EU country from which you departed. This applies irrespective of whether you travel by plane, car, train or ferry. If you pass through customs several times, you must contact the last customs authority. If you travel via several airports, you must contact the customs authority in the last airport within the EU, unless the goods were checked in at the beginning of your trip to the final destination outside the EU. If you depart from other points in Denmark than the points mentioned below, please contact the Regional Customs and Tax Administration office for details of where to apply to have your invoice stamped.

If you send the goods

If you have bought the goods in a shop in Denmark but then send the goods yourself, e.g. by mail, rail or carrier, you must make sure that you get an import certificate from the customs authorities or other competent authority in your own country.

Documents to present

When contacting the regional customs and tax authority office or the customs authority in another EU country, you must present the goods and the invoice. The customs authority will certify the invoice for export of the goods. The invoice will then be returned to you for future reference.

How to receive a VAT refund

On purchase, the shop must issue an invoice with details of: date of issue seller?s name and address VAT registration number purchaser?s name and address abroad quantity, type and value of goods (sales price incl. VAT and the VAT amount). You must document your residence outside the EU to the shop by showing your passport, ID card or other identification. On your arrival in your home country, the invoice or certificate must be sent to the shop in which you bought the goods. The shop will then send you the VAT amount.

Special scheme for non-EU resident tourists

Global Refund

If you are a non-EU resident, you are entitled to a VAT refund through a special scheme with Global Refund DK A/S. For further information, see the section Further information. Nature of the scheme: Shops participating in the scheme fill in a special invoice with the logo and name of the company. You contact the customs authorities at your last point of departure from the EU to have the invoice certified for export. The invoice should be submitted to Global Refund which will charge you a fee for refunding your VAT. This scheme has been approved by the Danish Customs and Tax Administration.

Alternative documentation for residents of a country outside the EU

If by mistake or on other grounds your invoice has not been stamped, the customs and tax authority office in the region in which the shop is located may accept that you send alternative documentation to the shop. This may be a declaration from your customs authority that the goods have been imported to your home country, or a customs receipt, which may be a certified copy. If the customs authority in your home country cannot provide a certificate, alternative documentation may be a declaration from a Danish diplomatic mission that the goods have arrived in your home country. The Danish mission will charge a fee for issuing such a declaration.