When you are a tourist in Denmark, you are entitled to a VAT refund for goods purchased during your stay. 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 three conditions must be met:

  1. The goods must be transported to a location outside the EU 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.
  2. The goods must have a minimum value of 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).
  3. You must take the goods with you when departing from Denmark or send them to a country outside the EU.

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.

The rules regarding VAT refunds also apply when you have purchased goods from a Danish online shop charging Danish VAT.