When you export your vehicle and deregister it from the Danish Register of Motor Vehicles, you may be entitled to a tax refund of part of the original registration tax. Processing time for vehicle valuation is approx 3 weeks.

Estimate registration tax in the Danish Register of Motor Vehicles

1. Have your motor vehicle inspected

If you want to export your vehicle, it must undergo an extended registration inspection (customs inspection), which is performed in connection with registration inspection.

The extended registration inspection (customs inspection) applies from 3 September 2018 and so far to all vehicles.

The inspection should have been performed within the past four weeks when you request the vehicle valuation.

Find inspection centre - in Danish, but you can enter your post code in the search field and you will see the nearest inspection centres.

 

2. Request a valuation

You need to request a valuation 14 days before you export a vehicle.

  • Log on to 'Motorregistret' (Register of Motor Vehicles) using your NemID or Digital Signature
  • Select 'Motor' (Motor) - 'Motorregisteret' (Register of Motor Vehicles) - 'Registreringsafgift' (Registration tax) - 'Anmod om værdifastsættelse' (Request a valuation)
  • Enter the registration certificate codes (RAK-koder) or check-digit from the registration certificate
  • Fill out the required information and click 'Godkend' (Accept)
  • You will receive a receipt with a file number, which you must use in step 4.

If you do not have a NemID or a Digital Signature you should request a refund of registration tax by contacting SKAT at motorekspedition@motorst.dk. You may complete and attach form 21.044.

If you do not have a CPR no. (civil reg. no.) or a CVR no. (business reg. no.) you need to register with a number from our alternative contact register (AKR). To register with an AKR no. please complete form 21.081 EN (for individuals) or form 21.082 EN (for businesses).

3. Hand in number plates to a number plate operator or one of our vehicle registration offices

Find a vehicle registration office or a number plate operator (only in Danish, but if you enter your postal code, the ones nearest you will be shown on the screen).

4. Submit documentation to the Danish Motor Vehicle Agency

We need you to submit the following:

  • Documentation that you are the owner of the vehicle if you are not listed in Danish Register of Motor Vehicles. Such documentation could be a bill of sale, a purchase invoice or similar.
  • Documentation of sale if the vehicle is sold in connection with the export. Such documentation could be a purchase agreement, a bill of sale.
  • Documentation of the actual export.

For further information in Danish about documentation requirements see notice from SKAT Krav til dokumentation for ejerskab og udførsel af køretøjer (SKM2016.369.SKAT)

Submit the documentation to: motorekspedition@motorst.dk. Enter the file number from your receipt on the documentation and in the subject field in your e-mail.

You will receive our decision in E-tax for individuals (TastSelv Borger) under 'Meddelelser fra Motorregistret' (Messages from the Danish Register of Motor Vehicles) or in the 'Meddelelsesarkivet' (Message archive) in E-tax for businesses (TastSelv Erhverv).

5. The Danish Motor Vehicle Agency refunds your vehicle registration tax

The amount will be credited to your NemKonto within approx. three weeks.

The refund corresponds to the vehicle registration tax payable if the same vehicle was imported minus 15%.

However, for passenger cars a minimum of DKK 8,500 will be deducted, and for vans and motor bikes the minimum is DKK 4,500.

Registration tax refunds are not available for:

  • Vehicles that have lost their tax identity (loss of ID) due to, for example, reconstruction and therefore would have to be re-registered for use in Denmark.
  • Vehicles damaged in road traffic accidents and which cannot be rebuilt under the rules of tax-free rebuilding or cannot be exempted from tax following repairs. No refunds are given for export of damaged vehicles.
  • Vehicles of more than 35 years counted as from the first date of registration (vintage cars).
  • Vehicles that are not in a registerable condition (for example due to damage, state of maintenance, etc.) and therefore are not suitable for inspection and authorised for use in Denmark.

Equipment fitted after payment of registration tax is not refundable either. In that case, no registration tax has been paid on the equipment.

Security interest over the vehicle

If a charge (security) on your vehicle has been registered in the Danish Motor Vehicle Securities Register (Bilbogen), you cannot ask for a valuation in the Register of Motor Vehicles (Motorregisteret) until the charge has been cancelled and deleted from the Vehicle Securities Register.

Please see our legal guide (in Danish) for further legal information.