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. 9 weeks.
Please note that you will only be informed about the size of the export refund when you export the motor vehicle. If you simply want to know the size of the export refund, you can apply for a binding ruling.
1. Have your motor vehicle inspected
If you are to export a motor vehicle, your motor vehicle must undergo an extended registration inspection (registration inspection and customs inspection) at a vehicle inspection centre.
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. Please note that you must pay a fee of DKK 2,350. You will be asked to pay the fee by card when you request a valuation.
- Log on to 'Motorregistret' (Register of Motor Vehicles)
- 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 confirmation that the payment has been made. Click Fortsæt (Continue).
- You will receive a receipt with a reference number. You need the reference number for step 4 below.
If you do not have MitID or a Digital Signature you should request a refund of registration tax by contacting the Danish Motor Vehicle Agency without logging on). 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).
Please note that the Danish Motor Vehicle Agency (Motorstyrelsen) may summon a motor vehicle for inspection. If the motor vehicle is selected for inspection, you will generally receive the notice summoning the motor vehicle for an inspection within 14 days after the application for export refund was submitted. The Danish Motor Vehicle Agency may always summon a motor vehicle for inspection.
3. Hand in number plates to a number plate operator or one of our vehicle registration offices
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)
Send the documentation to: email@example.com. Enter 'Eksport’ (Export) and the reference number from your receipt on the documentation and in the subject field in the email.
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. 9 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
The Danish Motor Vehicle Agency will reject your request if a charge (security) on your vehicle is registered in the Danish Motor Vehicle Securities Register (Bilbogen) at the time of your export refund request. If your request is rejected due to a registered charge in the Danish Motor Vehicle Securities Register, your fee will be refunded.
Please see our legal guide for further legal information (in Danish). Go to Link .