A GUIDE TO VAT REFUNDS
FROM DENMARK

Copenhagen, Denmark

How to Get a VAT Refund from Denmark

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Denmark, you may be eligible to claim back Danish VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Danish VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Danish VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Companies

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC .

VAT Refunds for Non-EU Companies

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Free VAT Recovery Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Danish VAT Rates: MOMS

Standard rate    25%  –  All taxable goods and services

Deadlines for Claims Submission

For companies outside the European Union
September 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

Danish VAT Rates: MOMS

Standard rate    25%  –  All taxable goods and services

Deadlines for Claims Submission

For companies outside the European Union
September 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

Some countries will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.

Denmark does not apply the Rule of Reciprocity which means the Danish authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Lodging and accommodation and related services
  • Food, drink and restaurant services (deductible at 25%)
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs
  • Lodging and accommodation and related services
  • Food, drink and restaurant services (deductible at 25%)
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs

Latest VAT Rate Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

VAT Refund Process for EU Companies

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.

  1. Claimants details
  2. Summary of the refund request
  3. Details of each invoice related to the VAT refund application.
  4. The tax authorities may later request scanned images of the invoices

 

VAT Refund Process for Non-EU Companies

An application to the tax authority in Denmark shall be sent in original providing the following.

  1. Claimants details
  2. Summary of the refund request
  3. Application form
  4. Power of Attorney
  5. Details of each invoice related to the VAT refund application
  6. All original invoices related to the VAT refund must be included with the application
  7. An original Certificate of VAT Status valid during the related refund period and not older

    than 1 year confirming the claimant’s business activities

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

VAT Refund Process

 

VAT Refund Process for EU Companies

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.

  1. Claimants details
  2. Summary of the refund request
  3. Details of each invoice related to the VAT refund application.
  4. The tax authorities may later request scanned images of the invoices

 

VAT Refund Process for Non-EU Companies

An application to the tax authority in Denmark shall be sent in original providing the following.

  1. Claimants details
  2. Summary of the refund request
  3. Application form
  4. Power of Attorney
  5. Details of each invoice related to the VAT refund application
  6. All original invoices related to the VAT refund must be included with the application
  7. An original Certificate of VAT Status valid during the related refund period and not older than 1 year confirming the claimant’s business activities

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.