Deadline approaching: Submit your VAT refund application before September 30th

If your business has paid for things like hotel stays or trade fair entry fees while doing business in another country, you might be able to get some of the money back. This is called a VAT refund. You can apply to get back some or all of the VAT (Value Added Tax) that you paid while in that country.

You have to apply for a VAT refund before a certain date. This date is usually September 30th of the year after you paid for the goods or services. So, if you bought something in 2018 and wanted to get a refund, you had to apply before September 30th, 2019. If you missed the deadline, you won't be able to get a refund anymore.

Eligible purchases for VAT refunds

You can usually get a VAT refund on things like transportation, fuel, hotel stays, restaurant meals, and entry to trade fairs. However, whether or not you can get a refund depends on the rules of the specific EU country you bought these things in. You can find these rules on the EU's website. If the supplier accidentally charged you VAT, you need to talk to them to sort it out.

Getting a VAT refund from a non-EU country

If a company registered in Denmark wants a VAT refund from a non-EU country, according to procedures, it must fill out a form and send it to the tax authorities in that country. To obtain such a form, you can contact the embassy of the country from which you want a refund.

Partial VAT refund requirements for businesses registered in Denmark

If your business is registered in Denmark and has the right to only partially deduct VAT, you will only be able to receive a partial VAT refund. In order to apply for a VAT refund, you need to include the deduction rate from the previous year in your application.

For instance, if the deduction rate is 80%, you should include this number in the "Pro rata-sats" field in your application. If the deduction rate changes, you will need to update the pro rata rate accordingly.

You also need to apply the pro rata rate if the purchase you made only allows for a limited VAT deduction according to the rules of another EU country. As a Danish business, you need to use the Danish rules to calculate the deduction rate.

Applying for a VAT refund as a business in Denmark

To apply for a VAT refund as a business, you need to use the 'Momsrefusion' (VAT refunds) section on the E-tax website.

You can find more information about the application process for a VAT refund on purchases made outside of Denmark by visiting the "Applying for a refund of VAT paid abroad" page.

After submitting your VAT refund application, we will send it to the relevant EU country's authorities for processing.

If you prefer, someone else can apply for a VAT refund on behalf of your business. However, some EU countries may not accept powers of attorney given to someone other than the applicant for the purpose of obtaining a VAT refund.

When applying for a VAT refund in some EU countries, you may be required to attach invoices for your purchases. If this is the case, you will see a notification in the self-service system, E-tax for businesses (TastSelv Erhverv), when you submit your refund application.

When you apply for a VAT refund in the EU, the authorities in that country will transfer the refund directly to your account. However, if you apply for a refund in another EU country, there's a chance your application could be rejected or only partially approved. If this happens, the reply you receive may include some codes that explain why your application was rejected.