VAT refunds for tourists from non-EU countries
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 four conditions must be met:
- The goods must be transported to a location outside the EU.
- This must be done 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 value of the goods must be more than 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).
- You must take the goods with you when departing from Denmark.
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.
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:
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.
IWhen 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:
- Passport
- Ticket or itinerary
- Documentation for non-EU residency
- The goods.
The stamp must be obtained no earlier than four hours 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.
Once the invoice has been stamped, 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.
Special rules apply to VAT refunds for goods transported to Norway or the Aaland islands from an EU country.
You are entitled to a refund of Danish VAT if the sales price of the individual goods exceeds DKK 1,200 inclusive of VAT. A group of items normally sold together is considered to be one item, e.g. cutlery and dinner sets.
In order to obtain a VAT refund, you must have paid VAT in Norway/on the Aaland islands. The goods must also be transported before the end of the third month after the month of purchase.
There are three things you must do to obtain a VAT refund if you live in Norway or on the Aaland Islands:
When you buy the goods, the shop must issue an invoice stating:
- Date of issue
- Name and address of the shop
- Your name and address abroad
- Quantity, type and value of goods (sales price incl. VAT and the VAT amount)
- That the goods will be transported to Norway or the Aaland Islands.
- You must document your residence in Norway or on the Aaland Islands to the shop by showing your passport or other form of ID.
Before you can obtain a VAT refund, you must obtain a receipt or a certificate stating that VAT has been collected in Norway or on the Aaland Islands.
You do not need to contact the customs authorities in Denmark or in another EU country if you carry the goods in your personal luggage when leaving the EU.
What you must do is contact the customs authorities in Norway or on the Aaland Islands which may collect VAT on entry. The authorities issue a receipt that VAT has been collected and may sign the invoice.
Once back in Norway or on the Aaland Islands, you must send the invoice and the authorities' receipt (possibly in the form of a photocopy) documenting that you have paid VAT in your home country to the shop where you bought the goods. The shop will then send the VAT amount to you.
How you have your tax-free documents stamped and claim a refund of any VAT paid on your purchases depends on which airport or port you are travelling from.
If you are travelling from small airports such as Aarhus and Aalborg, you may in some cases have to go to a customs office away from the airport. It is your responsibility to have your duty-free documents stamped before departure, so remember to check the customs office’s opening hours beforehand.
How to best prepare
Before going to the airport, port or the customs office, you must:
- ensure that all necessay tax-free forms have been filled in with your passport number, name, address, country and signature.
- have your passport, ticket/itinerary and all tax-free forms and receipts ready to show.
Remember that you must be able to show the goods.
If you are travelling out of the EU via Aarhus Airport, the airport’s Passenger Service can stamp your duty-free documents for goods purchased in Denmark with a value of less than DKK 25,000 per item.
For items costing more than DKK 25,000 or purchased in a country other than Denmark, you must go to the customs office at the Port of Aarhus on the day of departure to have your duty-free documents stamped.
See opening hours of the customs office in Aarhus (Østhavnen) (in Danish).
If you are travelling out of the EU via Aalborg Airport, the airport’s service centre can stamp your duty-free documents for goods purchased in Denmark with a value of less than DKK 25,000 per item.
For items costing more than DKK 25,000 or purchased in a country other than Denmark, you must go to the customs office in Frederikshavn or Hirtshals on the day of departure to have your duty-free documents stamped.
See opening hours of the customs office in Frederikshavn and Hirtshals (in Danish).
If you are travelling out of the EU via Billund Airport, you can go to the customs office at the airport to have your duty-free documents stamped for goods purchased in Denmark. This must be done no earlier than four hours before departure. Outside the customs office’s opening hours, the airport’s service center can stamp your duty-free documents for goods purchased in Denmark with a value of less than DKK 25,000 per item. For items costing more than DKK 25,000 or purchased in a country other than Denmark, you must go to the customs office during opening hours.
See opening hours of the customs office at Billund Airport (in Danish).
If you have Danish or Swedish tax-free forms from Global Blue or Planet, and if the purchase amount is less than DKK 25,000 per item, the easiest thing to do is to go directly to the company in question (in Terminal 2 or 3). You can then have your forms stamped and have your money refunded on the spot if you are leaving the EU from Denmark. However, for purchases of up to DKK 50,000 from stores on the other side of the security checkpoint at Copenhagen Airport, Global Blue or Planet can pay out the money.
Generally, for items costing DKK 25,000 or more, or purchased in a country other than Denmark, you must go to the customs office at the airport.
The customs officers can stamp your tax-free forms, but the money can only be paid out by Global Blue and Planet.
See opening hours of the customs office at Copenhagen Airport (in Danish).
If you are travelling out of the EU by ship via the Port of Hirtshals, you can have your tax-free documents stamped at the customs office in Hirtshals during opening hours.
See opening hours of the customs office in Hirtshals (in Danish).
If you are travelling out of the EU on the Copenhagen to Oslo ferry from Dampfærgevej in Copenhagen, you can have your tax-free documents stamped at the customs office in the terminal building during opening hours.
See opening hours of the customs office at Dampfærgevej in Copenhagen (in Danish).
If you are travelling out of the EU on a cruise ship from the Port of Copenhagen, you can have your tax-free documents stamped at the customs office in Frihavnen if Denmark is the last port of call in the EU before the ship sails to a country outside the EU.
See opening hours of the customs office in Frihavnen (in Danish).
The following companies can help you obtain a VAT refund when you shop at shops which are affiliated with the various schemes:
Global Blue: Find information about opening hours, refunds and contact information at www.globalblue.com or call +45 32 50 29 23 (airport) or +45 32 52 55 66 (head office).
Planet: Find information about opening hours, refunds and contact information at www.planetpayment.com or call +45 80 82 01 23
Apart from Denmark, the following countries are members of the EU: Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.
Monaco and the Isle of Man are considered to be part of the EU for VAT purposes.
The following territories are considered to be outside the EU:
- The Faroe Islands and Greenland (Denmark)
- The island of Helgoland and the Büsingen territory (Germany)
- Livigno, Campione d’Italia and the national waters of Lake Lugano (Italy)
- The Channel Islands (the United Kingdom)
- The Canary Islands, Ceuta and Melilla (Spain)
- The overseas departments (France)
- Mount Athos (Greece)
- The Aaland Islands (Finland)
- Andorra
- Gibraltar
- San Marino
- The Vatican City
| Copenhagen Airport Toldekspedition Københavns Lufthavn Terminal 3 DK-2770 Kastrup |
København Dampfærgevej (Toldekspedition Terminalen ved DFDS) Dampfærgevej 32 DK-2100 København Ø |
| Billund Airport Toldekspedition Billund Lufthavn Cargo Centervej 61 DK-7190 Billund |
Port of Frederikshavn Toldekspedition Frederikshavn Færgehavnsvej 31 DK-9900 Frederikshavn |
| Bornholms Airport Toldekspedition Bornholm Munch Petersens Vej 8 DK-3700 Rønne |
Port of Hirtshals Toldekspedition Hirtshals Dalsagervej 3 DK-9850 Hirtshals |
| København Frihavnen Containervej 7 DK-2100 København Ø |