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VAT reclaim guide
Denmark.
Foreign VAT reclaim against Denmark — rates, deadlines and what's claimable for businesses recovering expenses paid in Denmark.
General reference for foreign VAT reclaim — not tax advice. Rules and rates change; always confirm with the local authority before filing.
VAT rates
Standard25%
No reduced VAT bands — a single standard rate applies.
EU-established claimants
Directive 2008/9/EC (8th Directive)
- Minimum refund (sub-annual)
- 3,000 DKK
- Minimum refund (annual)
- 400 DKK
- Filing deadline
- 30 September of the year following the claim year
- Refund period
- Quarterly or annual
Non-EU claimants
Businesses established outside the EU
- Minimum refund (sub-annual)
- 3,000 DKK
- Minimum refund (annual)
- 400 DKK
- Filing deadline
- 30 September of the year following the claim year
- Refund period
- Quarterly or annual
- Reciprocity
- Not required — Denmark grants refunds to non-EU claimants on equal terms.
Typically claimable
- Business hotel accommodation (25% — full recovery for business stays)
- Restaurant meals (25% recoverable; entertainment portion 0%)
- Conferences, fairs and exhibitions
- Fuel for commercial vehicles
- Road tolls, ferries and parking
- Public transport and taxis
- Training and seminars
- Office supplies and business materials
Typically not claimable
- Personal or non-business expenses
- Entertainment and hospitality
- Purchase of passenger cars (capped or excluded)
- Alcohol and tobacco
- Goods or services for resale in the country of refund