VAT refunds

If you are a tourist in Denmark, you are entitled to a VAT refund

When you are a tourist in Denmark, you are entitled to a VAT refund for goods purchased during your stay. In order to be considered a tourist, you must:

  • travel to Denmark on holiday from your place of residence outside the EU and go back again when your holiday is over. If you have studied or worked in Denmark or another EU country, for example as an au pair, or if you are stationed in Denmark, you cannot obtain a VAT refund as your stay is not regarded as holiday.
  • be a non-EU resident. If your official address is in Denmark or another EU country, you cannot obtain a VAT refund.

Furthermore, the following three conditions must be met:

  1. The goods must be transported to a location outside the EU before the end of the third month after the month of purchase. If, for example, you purchased the goods on 4 March, the goods must be taken out of Denmark before the end of June.
  2. The goods must have a minimum value of DKK 300. (For Norway and the Åland islands, the amount is DKK 1,200. See special information in the section How to obtain a VAT refund - if you live in Norway or on the Aaland Islands).
  3. You must take the goods with you when departing from Denmark or send them to a country outside the EU.

In Denmark, VAT normally corresponds to 20% of the sales price. If the price is quoted exclusive of VAT, VAT is charged at a rate of 25% of the price.

The rules regarding VAT refunds also apply when you have purchased goods from a Danish online shop charging Danish VAT.

How to recieve a VAT refund

Please be aware that shops are not obliged to assist you in obtaining a VAT refund. You may therefore want to make an arrangement with the shop. If the shop is not willing to assist you, you will not be able to obtain a refund.

There are three things you must do to obtain a VAT refund:

1. Obtain an invoice from the shop

You must obtain an invoice from the shop. The invoice must contain the following details:

  • Date of issue
  • Name and address of the shop
  • VAT registration no. of the shop
  • Your name and address abroad
  • Quantity, type and value of goods (sales price incl. VAT and the VAT amount).

You must document that you reside outside the EU and show your passport or other form of ID to the shop.

2. Send or take the goods with you when departing from Denmark

You are entitled to a VAT refund whether you take the goods with you or send them home.

If you take the goods with you when departing from Denmark

If you carry the goods in your personal luggage when leaving the EU, you must ask the customs authorities in the EU country which you are leaving to stamp your invoice.

If you are travelling from Billund Airport, you must contact the customs officers before security, to get the invoice stamp.

In order to get the stamp, you must produce the following:

  • Passport
  • Ticket or itinerary
  • Documentation for non-EU residency
  • The goods.

The stamp must be obtained immediately before leaving Denmark on the date of departure.

If you travel from Denmark to another EU country before leaving the EU, the customs authorities in that EU country must stamp your invoice. This applies irrespective of whether you travel by plane, car, train or ferry.

If you are travelling via multiple airports, the customs authorities in the last airport before you leave the EU must stamp your invoice, unless you have checked in the goods for your final destination outside the EU. If this is the case, the Danish customs authorities must stamp your invoice.

If you send the goods from Denmark

If you send the goods, you must obtain documentation or a certificate from the customs authorities or from another competent authority in your own country to document that the goods have been imported into the country.

3. Payout

If you have forms with stamp from Taxfree Worldwide or Global Refund, you can get the Vat refund in the Global Exchange.

You can also choose to send your invoice to the shop, where you have bought your products. The shop will then send you the Vat refund amount.

Read more about VAT rules on SKAT's website here.