Special rules apply to VAT refunds for goods transported to Norway or the Aaland islands from an EU country.

You are entitled to a refund of Danish VAT if the sales price of the individual goods exceeds DKK 1,200 inclusive of VAT. A group of items normally sold together is considered to be one item, e.g. cutlery and dinner sets.

In order to obtain a VAT refund, you must have paid VAT in Norway/on the Aaland islands. The goods must also be transported before the end of the third month after the month of purchase.

Do as follows:

1. Obtain an invoice from the shop

When you buy the goods, the shop must issue an invoice stating:

  • Date of issue
  • Name and address of the shop
  • Your name and address abroad
  • Quantity, type and value of goods (sales price incl. VAT and the VAT amount)
  • That the goods will be transported to Norway or the Aaland Islands.

You have to document your residence in Norway or on the Aaland Island by presenting your passport, ID card or other form of ID at the shop. Please note that you will not be getting a VAT refund, if you are shopping on behalf of somebody else.

2. Send or take the goods with you when departing from Denmark

Before you can obtain a VAT refund, you must obtain a receipt or a certificate stating that VAT has been collected in Norway or on the Aaland Islands. How you do this depends on whether you carry the goods yourself, or send them.

If you take the goods with you when departing from Denmark

You do not need to contact the Danish Customs Agency or the customs authorities in another EU country if you carry the goods in your personal luggage when leaving the EU.

What you must do is contact the customs authorities in Norway or on the Aaland Islands which may collect VAT on entry. The authorities issue a receipt that VAT has been collected and may sign the invoice.

If you send the goods

If you send the goods, you must make sure that you get an import certificate from the customs authorities or other VAT collection authority in Norway or on the Aaland Islands.

The documentation must show that the goods have entered the country and that VAT will be collected in Norway or on the Aaland Islands.

3. Send the invoice to the shop

Once back in Norway or on the Aaland Islands, you must send the invoice and the authorities' receipt (possibly in the form of a photocopy) documenting that you have paid VAT in your home country to the shop where you bought the goods. The shop will then send the VAT amount to you.