A guide to applying for a VAT refund in Denmark for foreign businesses and representatives
Applying for an SE number for VAT refund in Denmark for foreign businesses
If you need an SE number for a VAT refund in Denmark, you can apply for one using the start-up form for foreign businesses, which is available at www.indberet.virk.dk/RUT. Note that this form doesn't have a special section for VAT refund requests.
To apply for an SE number, complete the relevant fields in the start-up form, including box 13 where you should enter 'Requesting SE number for a VAT refund.' Once you've filled in the form, submit it to the Danish Business Authority. After you've been assigned an SE number, you can then order an E-tax password.
How to select a representative and apply for a VAT refund in e-tax for businesses
If a business wants to apply for a VAT refund with the help of a representative, they need to select the representative in the E-tax for businesses system. Here's how to do it if you have an SE/CVR number:
- Click on the link to apply for a VAT refund.
- If you're not already registered, click "Register for accountant scheme".
- If you're not already registered, click "Register for a VAT refund".
- Select your accountant or representative by clicking "Select accountant/representative".
- Select your customer or client by clicking "Select customer/client".
- Finally, apply for the VAT refund by clicking "Apply for a VAT refund for customer/client".
The deadline for applying for a refund is September 30th of the year following the purchase of the goods or services. For example, if you made purchases in 2018, you had until September 30th, 2019 to apply for a refund.
Note: If you make mistakes in your application, you can edit and resubmit it in E-tax for businesses.
How to apply for a VAT refund on clients’ behalf in E-tax for businesses
If you want to file a VAT return on behalf of your clients, you need to select them in the E-taxes for Business system. Here's how to do it:
- Log in to the E-tax for Business system.2
- Click on "Profile" in the top menu, then on "Profile information".3
- Click on "E-tax rights".4
- Find the appropriate customer in the "Customer List."
- Select the customer for whom you want to submit a VAT refund request.
Now you can create a VAT refund request for the selected customer(s).
It is important to note that the customer list shows only those customers who have previously selected you as their representative. Once you have selected a client, you can proceed to submit a VAT refund request on their behalf.
How to apply for a VAT refund on behalf of Danish businesses
If you wish to claim VAT refunds on behalf of your Danish clients' companies, you must register with the Danish E-tax system as a VAT refund representative. First you need to register in the accounting system. Unfortunately, it is only available in Danish, so if you don't know it, it's a good idea to ask for help beforehand. Once you have registered in the accounting scheme, you can apply for VAT refunds on behalf of your clients.
If a business wants to use your services as a representative to apply for a VAT refund, they must select you in the E-tax for businesses system. However, before you can select a business as a client, the business must first select you as their representative.
It's important to note that the business you're applying for must have an E-tax password or NemID to use the E-tax for businesses system, which is a self-service system.