Skip to content

VAT Refund

Detailed rules regarding the refund of VAT on goods which are taken as luggage and which are purchased by persons residing outside the EU are set out in the Ministry of Taxation Executive Order on tax-free sales to travellers residing outside the EU (sections 33-36) (“Momsbekendtgørelsen”).

A condition for a VAT refund is in general that a certified customs check is conducted of travellers leaving EU territory in order to verify that the goods are exported.

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.

Such alternative documentation comprises an import certificate issued by the customs authorities in the purchaser’s country of residence.

Certificate issued by Danish Diplomatic Missions

If the customs authorities in the host country have not wanted to issue an import certificate, a declaration from a Danish Diplomatic Mission to the effect that the goods have arrived in the country concerned will also be accepted by the Danish customs authorities.

It is a precondition for issuing the declaration that the Diplomatic Mission:
• Is presented with the sales invoice or export documents completed by the Danish vendor.
• Is able to establish by having the goods presented at the Diplomatic Mission or in some other acceptable manner, that the goods have in fact been imported to the country of residence.

Here you can read the leaflet from the Danish Tax Authorities: "VAT refund - for tourists in Denmark who are living outside the EU".

The leaflet from the Danish Tax Authorities is also available in Russian

A fee for the certificate will be charged in accordance with current rules

The Embassy in Moscow is open only on Thursdays from 13.00 - 14.00 regarding inquiries for a certificate for the purpose of a VAT refund.