Applying for a refund of VAT paid abroad

1. (business) ’Tilmeld til momsrefusion’ (Register for a VAT refund), if the business is not already registered
2. (business) ’Ansøg om momsrefusion’ (Apply for a VAT refund)

Read more about the application process under ’Applying for at VAT refund’.

If you are an accountant/representative domiciled outside Denmark, you must be assigned an administrative SE number (if you do not already have a Danish SE/CVR number).

When you have an SE/CVR number, the process is as follows:

1. (accountant/representative) ’Tilmeld til revisorordning’ (Register for the accountant scheme), if you are not already registered
2. (accountant/representative) ’Tilmeld momsrefusion’ (Register for a VAT refund), if you are not already registered
3. (business applying for VAT a refund) ’Vælg revisor/repræsentant’ (Select accountant/representative)
4. (accountant/representative) ’Vælg kunde/klient’ (Select customer/client)
5. (accountant/representative) ’Ansøg om momsrefusion for kunde/klient’ (Apply for a VAT refund for customer/client).

You can find all descriptions of how to do in the steps below.

You must be logged on to  E-tax for businesses using your MitID or an E-tax password in order to follow the steps below.

Businesses using a representative to apply for a VAT refund must select this representative in E-tax for businesses. This is done by specifying the representative’s CVR/SE number and authorising the representative to the VAT refund area. It is only possible to select representatives who are registered with the accountant scheme in E-tax for businesses.

Authorising a representative to apply for you:

1. Log on to E-tax for businessses
2. Click ’Profil’ (Profile) in the top menu
3. Click ’Rettigheder til TastSelv’ (E-tax rights)
4. Click ’Autoriser revisor m.fl.’ (Authorise accountant etc.)
5. In the drop-down list ’Indberetningsområde’ (VAT declaration field), select ’Momsrefusion’ (VAT refund)
6. Click the blue arrow to the right
7. Enter the SE/CVR number of the representative/VAT agency
8. Click the blue arrow to the right
9. Enter end date
10. Click ’Gem’ (Save).

You have now authorised your representative.

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, if your business is not already registered with a Danish CVR/SE number.

1.     Obtaining an administrative SE number (non-Danish accountant/representative)

SE numbers are allocated by the Danish Business Authority. The start-up form for non-Danish businesses is found at virk.dk. Please note that the start-up form does not contain a special VAT refund indication.

• Complete the relevant fields in the start-up form (Business registration)

• In box 13, ’Bemærkninger’ (Comments), enter ’Anmoder om SE-nummer af hensyn til momsrefusion’ (Requesting SE number for a VAT refund)

• Submit the start-up form to the Danish Business Authority.

When you have been assigned an SE number, you must order an E-tax password.

2.     Registering for the accountant scheme:

If you need to apply for a VAT refund on behalf of Danish businesses, you must register in E-tax for businesses as VAT refund representative by registering for the accountant scheme (only available in Danish). When you have registered for the accountant scheme, you can apply for a VAT refund for your clients.

Businesses using a representative to apply for a VAT refund must select this representative in E-tax for businesses. You must ask the business for which you are applying for a VAT refund to select you as a representative, before you can select the business among the clients that you can apply for. Learn how a business authorises you as their representative in E-tax for businesses.

3.     Choosing the clients you want to apply for:

1. Log on to E-tax for businesses
2. Click ’Profil’ (Profile) in the top menu and then ’Profiloplysninger’
3. Click ’Rettigheder til ’TastSelv’ (E-tax rights)
4. Select the relevant client under ’Klientoversigt’ (Client list)
5. The list shows all clients who have chosen you as their representative
6. Select which of your clients you want to apply for
7. You can now create an application for a VAT refund for the selected client(s).

Applying for a VAT refund

You will find ’Momsrefusion’ (VAT refund) in the E-tax for businesses under’ Moms’ (VAT) . If you do not automatically see the VAT refund menu item, you may need to register your business.

Registering for a VAT refund:

Log on to E-tax for businesses

1. Click ’Profil’ (Profile) in the top menu
2. Click ’Profiloplysninger’ (Profile information) under ’Profil’ and then ’Tilmeldingsoplysninger’ (Registration information)
3. Select ’Momsrefusion’ (VAT refund) in the list
4. Fill in the information and click ’Godkend’ (Approve)
5. You are now authorised to apply for a VAT refund.

Applying for a VAT refund:

1. Log on to E-tax for businesses
2. Click ’Moms’ (VAT) in the top menu
3. Click ’Momsrefusion’ (VAT refund) in the left menu
4. Click ’Opret ny ansøgning’ (Create new application)
5. The VAT refund page opens, and you can create your application. Please note that you can only attach files of a maximum of 5 MB. You may pack the file as a ZIP file, if it is too large.

Use the right codes for goods and services

You will find a list of codes used by the various EU countries on the European Commission website at VAT Refund Codes (www.ec.europa.eu). You can also get a list of relevant codes as an Excel file. To get this file, click ’Export Selection’. The box tells you where to search for the different codes.

Also see a Danish version with codes for goods and services (Word).

Multiple VAT rates or goods on the same invoice

Add up the VAT amounts and state a total VAT amount on your application. Add more types of goods by selecting ’Tilføj specifikation’ (Add specification) and select a different type of goods.

If you want to transfer purchase information via a file, follow this step-by-step guide:

1. Create a file with purchase information (you can use this template to create a purchase information file (Excel)).
2. Save the file in the correct format (see system instructions on file transfer) (only available in Danish)
3. Log on to E-tax for businesses. Click ’Moms’ (VAT) and then ’Momsrefusion’ (VAT refund) in the menu on the left
4. Upload your file. The name of the invoice file must not contain æ, ø, å or special characters
5. Attach only invoice files in pdf, jpg or tiff formats
6. You may not use the same invoice several times in your application.

You can edit your original application in E-tax for businesses and resubmit it.