Exporting vehicles

When you export your vehicle and deregister it from the Danish Register of Motor Vehicles, you may be entitled to a tax refund on part of the original registration tax. Processing time for vehicle valuation is approx 3 weeks.

Five steps to exporting a vehicle

1. Have your motor vehicle inspected (for older vehicles, motor bikes and deregistered vehicles)

If you want to export your vehicle, it must undergo an extended registration inspection (customs inspection), which is performed in connection with registration inspection.

Extended registration inspections (customs inspections) apply to:

  • Cars and motor bikes which is more than ten years old. SKAT may choose to inspect vehicles that are less than ten years old.
  • Cars and motorcycles which have been deregistered for more than one year.

When you aks SKAT for a vehicle valuation, the inspection must have been performed within the past four weeks. Find inspection centre.

2. Request a valuation from SKAT

You need to request a valuation two weeks before you export a vehicle.

  • Log on to 'Motorregistret' (Register of Motor Vehicles) using your NemID or Digital Signature
  • 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 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

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

Find motor registry office or number plate provider (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 buyer and seller, or documentation of registration in another country.

Businesses must submit a sales invoice.

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

If you are not registered as owner in the Register of motor vehicles, you need to submit information documentation that you own the vehicle by means of a contract note, purchase invoice or similar.

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

You will be able to see the decision in E-tax for individuals (TastSelv Borger) 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 approx. three weeks.

How SKAT calculates 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 motor bikes the minimum is DKK 4,500.

Cases when vehicle registration tax refunds are not available

 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

If a charge (security) on your vehicle has been registered in the Danish Motor Vehicle Securities Register (Bilbogen), you cannot ask for a valuation in the Register of motor vehicles (Motorregisteret) until the charge has been cancelled and deleted from the Vehicle Securities Register. 

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