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Refunds to non-EU businesses (Denmark)


14 Denmark

Businesses in non-EU countries that incur Danish VAT on business expenditure may be able to claim a refund of this VAT from SKAT.

Applications for a refund are made by completing and submitting form 31.004 to the Danish tax authorities. The form can be found online at skat.dk/getfile.aspx?id=144098&type=pdf&name=31004_EN_ns-t.

To be eligible to make a claim the following conditions must be satisfied:

  1. Ìý

    •ÌýÌýÌýÌý The business must be registered for business purposes in a non-EU country.

  2. Ìý

    •ÌýÌýÌýÌý The business must not be registered, liable or eligible to be registered for VAT in Denmark.

  3. Ìý

    •ÌýÌýÌýÌý The business must

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Web page updated on 17 Mar 2025 17:33