Refund of Danish VAT to tourists in Denmark
| Sprog | Engelsk |
| Kommentar | Vejledningen har tidligere været optaget i P-serien under selvstændigt serienummer 48. |
| Resumé | . |
| Hvad er nyt? | General review of leaflet content. |
| Hvor fås vejledningen? | Vejledningen findes kun på SKATs hjemmeside |
| Pdf-udgave | 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 refund rules vary, depending on whether you are resident in:
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:
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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:
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:
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:
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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. |
