Non-Danish vehicles

If you stay in Denmark less than 185 days within a 12-month period, you may drive a vehicle with foreign number plates without having to pay Danish registration tax.

You need to pay tax in your country of residence.

• Your country of residence is the country where you stay for more than 185 days within a calendar year
• If your spouse and children reside away from Denmark and you stay with them at least twice a month, your country of residence is not Denmark
• If you reside in several countries, we may decide your country of residence.

Foreign number plates in Denmark

If you are unsure of the duration of your stay in Denmark or your country of residence, you can apply for permission to drive a vehicle with foreign number plates in Denmark. Please note that we charge a fee of DKK 400 to process your application.

Submit the following information to the Danish Motor Vehicle Agency (Motorstyrelsen):

• form 21.059
• a copy of the vehicle registration certificate
• an employment or student contract to document the duration of your stay in Denmark
• a receipt for having paid the processing fee of DKK 400
• a marriage certificate
• a birth certificate in case of children (for every child)
• a current certificate of residency

By email: Log on to E-tax (Tast-Selv) and select ’Kontakt’ (Contact) > ’Send E-mail’ (Send email) > ’Bil og motor’ (Vehicles) > ’Import/eksport (udland)’ (Import/export (abroad) > ’Biler fra udlandet’ (Foreign vehicles).

By regular post to the Danish Motor Vehicle Agency:
Motorstyrelsen
Nykøbingvej 76, Bygning 45
4990 Sakskøbing
Denmark

Paying the processing fee of DKK 400

You can pay via online banking. Use payment slip type + 73 and account number 86984156. State the following in the comment field on the payment:

• CPR number (civil reg. no.) of applicant
• name of applicant
• vehicle registration number
• possibly file number

If you are from the Faroe Islands or Greenland, you can apply to be exempted from paying vehicle registration tax if you are staying in Denmark for a limited period of up to three years. You must bring your vehicle with you when entering Denmark.

How to apply for exemption from vehicle registration tax

Electronically

Complete Form 21.033 EN (Tax Exemption/Quarterly Tax) and submit it together with the below documents:

• A certificate of residence showing that you have resided in the Faroe Islands or Greenland for at least 5 years within the past 12 years.
• An employment contract or a study contract to document the duration of your stay in Denmark.
• A copy of the Faroese or Greenland registration certificate for the vehicle.
• An inspection report from a Danish vehicle inspection centre, where the vehicle has undergone an extended inspection on registration.
• Documentation showing that the vehicle has been brought into Denmark as removal goods. Read more about removal goods (in Danish only) on the website of the Danish Customs Agency (Toldsstyrelsen)

Regular post

You can also submit the documents in the above list by regular post to the Motor Vehicle Agency, addressed to:

Motorstyrelsen
Nykøbingvej 76, Bygning 45
4990 Sakskøbing, Denmark

Generally, you are not allowed to drive a vehicle that is registered outside Denmark if you live in Denmark.

However, you may do so, if for a limited period of time you:

• import the vehicle
• have a loan car from a non-Danish garage while your own is being repaired outside Denmark
• need to test vehicle equipment or test non-Danish registered vehicles.

If one of the three above scenarios applies to you, you should inform the Danish Motor Vehicle Agency via below form before you cross the border to Denmark.

Driving a vehicle with non-Danish plates in Denmark

If you bring a vehicle with foreign number plates to Denmark, you need to inform the Danish Motor Vehicle Agency (Motorstyrelsen) before crossing the border.

Complete below form and have your vehicle registered within 30 days of arrival.

Driving a vehicle with non-Danish plates in Denmark

When you request a valuation of the vehicle, you need to state that the vehicle has foreign number plates in the comments field.

Please see Importing vehicles and Find inspection centres (Synshal) by entering your postal code for further information.

If you are employed by a foreign business in another EU/EEA country or if you are self-employed having set up a business or working in another EU country, you can apply to be exempt from registration tax.

It is a requirement that your mileage for business purposes abroad exceeds your mileage in Denmark.

If you are resident in Denmark, you are not allowed to drive a company car registered abroad until you have received an exemption from vehicle registration tax from the Motor Vehicle Agency.

Apply for exemption

Please submit the following information to the Danish Motor Vehicle Agency:

• 21.022 B Firmabiler (Company cars) (in Danish)
• A certificate that the vehicle is a foreign company car either used for business purposes outside Denmark for more than 183 days within a 12-month period, or a foreign company car used primarily for business purposes outside Denmark, i.e. most of the kilometres travelled outside Denmark are business kilometres. (If you are an employee, your employer should make such a certificate).
  See example of a certificate for an employee.
  See example of a certificate for a self-employed person.
• A copy of your employment contract. If you are running your own business, you need to submit documentation stating that you have a business abroad.
• A copy of the registration certificate and possible leasing agreement listing the vehicle identification number or registration number.

By email: Log on to E-tax (TastSelv) and select ’Kontakt’ (Contact) > ’Send E-mail’ (Send email) > ’Bil og motor’ (Vehicles) > ’Import/eksport (udland)’ (Import/export (abroad) > ’Biler fra udlandet’ (Foreign vehicles).

By regular post:
Motorstyrelsen
Nykøbingvej 76, Bygning 45
4990 Sakskøbing
Denmark

You can apply to pay registration tax in instalments in two situations:

• You are a non-resident and will be staying in Denmark for a limited period of time exceeding 185 days.
• You have a foreign company car that is either used for business purposes in Denmark for more than 183 days in any 12-month period, or for which most of the kilometres driven are for business purposes in Denmark.

Please note that special rules apply if the vehicle is registered in a third country (outside the EU). The rules are stated below. 

How to apply for quarterly tax

• If you are a non-resident and will be staying in Denmark for a limited period of time exceeding 185 days, you must use form 21.033 EN (Quarterly tax). Submit the following documents together with the form:
  • A copy of the foreign registration certificate.
  • An employment contract or a study contract as documentation of the duration of your stay in Denmark.
  • Vehicle inspection papers from a Danish vehicle inspection enterprise - inspection on registration (customs inspection).
  • Information on VAT and customs duty if the vehicle is imported from a third country (outside the EU). This may be a customs declaration with VAT and customs duty exemption for personal property when transferring your place of residence to Denmark, or a customs declaration showing that customs duty and VAT have been paid on the vehicle. We cannot process your application without a customs declaration. Read more about the rules for customs duties and taxes when you arrive from a non-EU country under If you move to Denmark (only in Danish).   

• If you have a foreign company car that is either used for business purposes in Denmark for more than 183 days in any 12-month period or for which most of the kilometres driven are for business purposes in Denmark, you must use form 21.022 B Firmabiler (Company cars). Submit the following documents together with the form.
• • A copy of the foreign registration certificate.
  • Documentation that the user is employed by a foreign business, e.g. an employment agreement. If you are self-employed, you must submit documentation as proof that you are engaged in commercial activities abroad.
  • Vehicle inspection papers from a Danish vehicle inspection enterprise - inspection on registration (customs inspection).
  • If the vehicle has been imported from a third country (outside the EU), you must also submit details of VAT and customs duty payments. This may be a customs declaration with VAT and customs duty exemption for personal property when transferring your place of residence to Denmark, or a customs declaration showing that customs duty and VAT have been paid on the vehicle. We cannot process your application without a customs declaration. Read more about the rules for customs duties and taxes when you arrive from a non-EU country under If you move to Denmark (only in Danish).   

Submit electronically
Log onto E-tax (TastSelv) and select Kontakt (Contact) > Skriv til os (Write to us) > Bil og motor (Car and engine) > Import/eksport (udland) (Import/export (abroad)) > Biler fra udlandet (Cars from abroad).

Send by post
Motorstyrelsen
Nykøbingvej 76, Bygning 45
DK-4990 Sakskøbing.
Denmark