VAT refunds for tourists from non-EU countries

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:

1. Obtain an invoice from the shop

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.

2. Send or take the goods with you when departing from Denmark

You are entitled to a VAT refund whether you take the goods with you or send them home.

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:

• Passport
• 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.

3. Send the invoice to the shop

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.

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:

1. Obtain an invoice from the shop

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.

2. Send or take the goods with you when departing from Denmark

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. How you do this depends on whether you carry the goods yourself, or send them.

If you take the goods with you when departing from Denmark

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.

If you send the goods

If you send the goods, you must make sure that you get an import certificate from the customs authorities or other VAT collection authority in Norway or on the Aaland Islands.

The documentation must show that the goods have entered the country and that VAT will be collected in Norway or on the Aaland Islands.

3. Send the invoice to the shop

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.

If, by mistake, your invoice has not been stamped, the custom authorities may accept that you send alternative documentation to the shop. This may be a declaration from your customs authority that the goods have been imported to your home country, or a customs receipt, which may be a certified copy.

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).

Tax-Free Worldwide: Find information about opening hours, refunds and contact information at www.taxfreeworldwide.com or call +45 70 27 78 44

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, Lit huania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

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