Exporting a motor vehicle

When you export your vehicle, you may be entitled to a tax refund on part of the registration tax you orginally paid. 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.

How to export your vehicle

Two weeks before exporting the vehicle you must ask SKAT for a valuation in the Register of Motor Vehicles (Motorregisteret), and the vehicle may have to undergo an inspection. A list of approved vehicle inspection centres is available from the Danish Transport Authority.

When you have exported the vehicle, you must send documentation to SKAT. SKAT will transfer the vehicle registration tax to your NemKonto (Easy Account).

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.

Visning af billede: linkiconnemid.nu

Visning af billede: linkiconDanish Transport Authority

How to ask for a valuation in the Register of Motor Vehicles (Motorregistret)

  • Log on to E-tax for individuals at skat.dk/tastselv
  • Select 'Motorregistret' (Register of Motor Vehicles) 
  • Select 'Registreringsafgift' (Registration tax)
  • Select 'Anmod om værdifastsættelse' (Ask for a valuation).
  • Fill out the required information
  • Click 'Godkend' (Accept).
  • You will receive a receipt with a file number, which you must quote when submitting documentation to SKAT that the vehicle has been deregistered and exported.

Unless you are notified by SKAT that the vehicle must undergo an extended registration inspection (customs inspection) within two weeks, you are free to export the vehicle.

Submit documentation to SKAT when you have exported and deregistered the vehicle

When you have handed in the number plates to a number plate operator or one of SKAT's motor registry offices and exported the vehicle from Denmark, you must send an e-mail to motorcenter@skat.dk. Enclose documentation that the vehicle has been deregistered and exported and enter the file number from your register of motor vehicles receipt in the documentation and in the subject field in the e-mail.

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.

The following may serve as documentation for export

To EU member states: An invoice or bill of sale stating information about the vehicle and the name and address of the buyer and seller or documentation of registration in another country.

To non-EU countries: A statement of export. Contact SKAT for more information on statements of export.

You  will receive the decision in E-tax (TastSelv), and the money will be transferred to your NemKonto

The decision regarding the vehicle registration tax refund to which you are entitled will be placed in E-tax under the heading 'Meddelelser fra Motorregistret' (Messages from the Register of Motor Vehicles). The amount will be credited to your NemKonto.

Vehicle registration tax refunds are not available for

  • Vehicles that have lost their tax identity due to e.g. reconstruction.
  • 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.
  • 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.)
  • Equipment for which no vehicle registration tax has been paid.

Regarding the extended registration inspection

Vehicles more than 10 years old must undergo an extended registration inspection (customs inspection) before you ask for a valuation in the Register of Motor Vehicles. The inspection must have been carried out within the preceding four weeks.

Cars less than 10 years old and motorcycles must comply with the rules on statutory inspection. You will be notified by SKAT if your vehicle must undergo an extended registration inspection.

Cars and motorcycles that have been deregistered from the register for more than one year must be reinspected.

Submit documentation that the vehicle has been exported and deregistered to SKAT. SKAT will send the valuation to E-tax (see under 'Meddelelser fra Motorregistret'). We will credit the registration tax refund to your NemKonto once the value has been determined.

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

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