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Exporting a motor vehicle

When you export your vehicle and deregister it in the Danish Register of Motor Vehicles, you may be entitled to a tax refund on part of the registration tax you orginally paid.

  • 3 weeks: average lenght of time taken to make a valuation of your vehicle.

Step-by-step guide to how to export your vehicle

1. Have your car vehicle  inspected (for older vehicles and deregistered vehicles)

If your vehicle is more than ten years old, it must undergo an extended inspection. SKAT may select vehicles for extended registration inspection if they are under ten years old.

Cars and motorcycles which have been deregistered for more than one year must also undergo an inspection.

An extended registration inspection must be performed by a vehicle inspection centre to determine the identity, the mileage recorded on the odometer, features and general condition of the vehicle.

A list of approved vehicle inspection centres is available from the Danish Transport Authority:

Danish Transport Authority

You should ask SKAT for a valuation (see below) no later than four weeks after the inspection was made.

2. Ask SKAT for a valuation

Two weeks before exporting the vehicle, you must ask SKAT for a valuation in the Register of Motor Vehicles (Motorregisteret).

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

 Log on to the Register of Motor Vehicles

If you are unable to log on to the register using your NemID, you may send a complete and signed form no. 21.044 to motorcenter@skat.dk.

Form no. 21.044 (Application - Export and refund of registration tax)

nemid.nu

3. Hand in number plates to a number plate operator or one of SKAT's motor registry offices

Central motor registry offices (motorcentre) in Denmark.

Tax Centre Hoje Taastrup Helgeshøj Alle 9 2630 Taastrup Tax Centre Odense Lerchesgade 35 5000 Odense Tax Centre Aarhus Lyseng Alle 1 8270 Højbjerg Tax Centre Aalborg Lyngvej 2 9000 Aalborg
E-mail: motorcenter@skat.dk E-mail: motorcenter@skat.dk E-mail: motorcenter@skat.dk  E-mail: motorcenter@skat.dk
For the area covering Zealand/Copenhagen and Bornholm For the area covering the southern part of Jutland and Funen For the area covering  the central part of Jutland For the area covering  the northern part of Jutland

Note that you may also hand in the number plates to a vehicle registration authority in the country to which you are exporting your vehicle.

Find a number plate operator (click 'Nummerpladeopratører' (Number plate operators), then enter either your municipality, postal code or town and click Enter).

4. Submit documentation to SKAT

Export to EU countries: Subit an invoice or bill of sale with information about the vehicle and name and address of the buyer and seller, or documentation of registration in another country.

Businesses must submit an invoice.

Export to non-EU countries: Submit a statement of export. Typically, your forwarding agent will be able to help you.

Submit the documentation to: motorcenter@skat.dk. Enter the file number from your register of motor vehicles receipt in the documentation and in the subject field in the e-mail.

The decision regarding the vehicle registration tax refund to which you are entitled will be placed in E-tax for individuals under 'Meddelelser fra Motorregistret' (Messages from the Register of Motor Vehicles) or in the 'Meddelelsesarkivet' (Message archive) in E-tax for businesses (TastSelv Erhverv).

5. SKAT refunds your vehicle registration tax

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

Calculation of the registration tax refund

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 motorcycles a minimum of DKK 4,500 will be deducted. So if your refund has been calculated to DKK 30,000, you will receive DKK 21,500.

Cases when vehicle registration tax refunds are not available

 Registration refunds are not available for:

  • Vehicles that have lost their tax identity due to, for example, reconstruction and therefore would have to be reregistered for use in Denmark.
  • Vehicles that have been 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 over 35 years of age counted as from the first date of registration.
  • 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 security interest (debt) over the vehicle has been registered in the Danish Motor Vehicle Securities Register (Bilbogen), SKAT will not refund the registration tax until the security interest has been cancelled. 

Apply for a binding ruling

If you would like to know how much you will be refunded, you can apply to SKAT for a binding ruling.

Apply for a binding ruling 

For further legal information, please see SKAT's legal guide. Note that the guide is only available in Danish.

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