Repayment of VAT paid abroad

27 June 2014

Once again, it is time to apply for repayment of VAT paid abroad. Primarily, this concerns countries outside the EU. However, it may be advantageous to apply for repayment concerning EU countries at the same time.

Concerning VAT paid during the calendar year 2013 in countries outside the EU, the deadline is 30 June 2014. For EU countries, the deadline is 30 September 2014. Regarding the latter, it may be advantageous to apply early in order to speed up the process.

The possibility of repayment primarily concerns VAT on expenses incurred abroad concerning travel and stay, including hotel, food, airline ticket, taxi and car rental expenses.

Concerning countries outside the EU – for example Norway or Switzerland – special forms specific to the individual country must be used when applying. These forms must be sent directly to the authorities in the country in question along with the original receipts.

With regard to EU countries, the application must be submitted through the website of the Danish tax authorities.

If you require assistance in this matter, BDO can help you. Further, we can advise you on the specific expenses where VAT repayment can be applied for.

The above article is taken from tax:watch, our electronic English newsletter on Danish Tax and VAT matters. tax:watch is issued on the last Friday of each month and is free of charge.