Goods which are purchased by persons residing outside of the EU and which are transported as luggage shall be exempted from VAT.
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, 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:
- 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.
- The goods must have a minimum value of DKK 300.
- You must take the goods with you when departing from Denmark or send them to a country outside the EU.
The rules regarding VAT refunds also apply when you have purchased goods from a Danish online shop charging Danish VAT.
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. In order to get the stamp, you must produce the following:
- 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.
Obtaining the VAT refund
Once the invoice has been stamped, or you have obtained documentation or a certificate, you must send the invoice or the documentation/certificate to the shop where you bought the goods. The shop will then refund the VAT amount.
In exceptional situations, where it has not been possible to check that the goods have been exported out of the EU in the prescribed manner, alternative documentation can be accepted by the Danish customs authorities for goods purchased in Denmark.
The alternative documentation consists of an import certificate issued by the customs authorities in the purchaser’s country of residence.
If the customs authorities have not issued such a certificate, a declaration from the relevant Danish Embassy or Consulate that the goods have arrived in the country concerned will, however, also be accepted.
A precondition for issuing the declaration is that the Embassy or Consulate has checked the sales invoice or export documents completed by the Danish vendor. In addition, it must be established, either by the goods being presented at the Embassy or Consulate or in some other acceptable manner, that the goods have in fact been imported to the country of residence.
A fee for completing the declaration shall be charged in accordance with current rules.
Please click here for the fee schedule
For more detailed information, please refer to the leaflet VAT refunds for tourists in Denmark who are living outside the EU