Binding ruling on vehicle registration tax
If you want to know the amount of vehicle registration tax payable before deciding whether to, for example, import a vehicle or convert a van into a private car, you can request a binding ruling from the Danish Motor Vehicle Agency (Motorstyrelsen). With a binding ruling, you have documentation showing what the vehicle registration tax will be.
A fee of DKK 500 is charged for a binding ruling.
If you have decided that you want to import or modify a vehicle, for example, you do not necessarily have to apply for a binding ruling. In some situations, you may need to apply for a valuation instead.
Applying for a valuation in the Register of Motor Vehicles is free of charge.
Read more about binding rulings and valuations
How to obtain a binding ruling
1. You apply for a binding ruling
You send an application to the Motor Vehicle Agency.
Processing time: up to three months.
You send an application to the Motor Vehicle Agency.
Processing time: up to three months.
The Motor Vehicle Agency will send you a proposal for a binding ruling.
Consultation period: 15 days
During the consultation period, you can send any comments you may have on the proposal.
You can send your comments in two ways:
- Via Besvar (Reply) in Digital Post (for example on borger.dk or in e-Boks)
- By logging on to E-tax (TastSelv Borger) and writing to us.
The Motor Vehicle Agency will send you a decision with the binding ruling.
Validity: three months
A binding ruling that includes a valuation is valid for three months from when you receive the decision.
A fee of DKK 500 is charged for a binding ruling.
Questions and answers about binding rulings
You do not necessarily have to apply for a binding ruling if you want to know the vehicle registration tax in advance. In some situations, you may need to apply for a valuation in the Register of Motor Vehicles instead. Generally, you should apply for a binding ruling if you are in doubt, while you should request a valuation if you have already made up your mind.
Binding rulings with a valuation and valuations in the Register of Motor Vehicles are both valid for three months.
| Binding ruling – examples | Valuation – examples |
|---|---|
You must apply for a binding ruling if you want to know how much vehicle registration tax will have to be paid:
| You need to apply for a valuation if:
|
| Binding ruling | Valuation |
|---|---|
|
|
Apply for valuation in Register of Motor Vehicles
- Log in to E-tax (TastSelv) or E-tax for businesses (TastSelv Erhverv) using MitID.
- Select ‘Motor – Motorregistret’ (Vehicle – Register of Motor Vehicles)
- Select ‘Registreringsafgift’ (Registration tax) and ‘Anmod om værdifastsættelse’ (Request valuation)
- Enter the required information on the screens and click ‘Godkend’ (Accept).
- You can see your receipt in your message archive.
If you are a newcomer or the vehicle has foreign number plates, you must state this in your application.
See also
Five steps to importing a vehicle (item 3).
A fee of DKK 500 is charged for a binding ruling.
If you apply online, the fee must be paid via the digital application form before you submit it.
A binding ruling that includes a valuation is valid for three months from when you receive the binding ruling.
A binding ruling that does not include a valuation is valid for five years from when you receive the binding ruling.
When a binding ruling is valid for, for example, three months, it means that you must notify us within three months that you wish to make use of the binding ruling.
However, the ruling ceases to be valid if, before the end of the three months, amendments are made to acts or executive orders of importance to the ruling.
You will usually receive a binding ruling about registration tax within three months. If necessary information is missing that we need to contact you about, the processing time may be longer.
In special cases, we may refuse to answer your question if it cannot be answered with certainty or if information is missing. In such case, your fee will be refunded.
You must submit a power of attorney together with your application for a binding ruling in the following situations:
- If you are applying as a representative of an individual or a company.
- If the vehicle is registered in Denmark and you are not the owner or user.
The vehicle’s registered owner or user must complete the power of attorney.
Documentation requirements may differ when applying for a binding ruling. Read more below.
If you want to know the amount of the vehicle registration tax in advance, you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date.
- Certificate of Conformity (COC) if the vehicle has not been registered before.
- Photos of the vehicle.
Please note
If the vehicle has already passed a customs inspection at a Danish inspection centre, you do not need to apply for a binding ruling. Instead, you must apply for a valuation of the vehicle in the Register of Motor Vehicles. Please note that a customs inspection certificate is only valid for four weeks. If your customs inspection certificate expires before you have received a binding ruling, you will need a new one.
Apply for valuation in Register of Motor Vehicles
- Log in to E-tax (TastSelv) or E-tax for businesses (TastSelv Erhverv) using MitID.
- Select ‘Motor – Motorregistret’ (Vehicle – Register of Motor Vehicles).
- Select ‘Registreringsafgift’ (Registration tax) and ‘Anmod om værdifastsættelse’ (Request valuation).
- Enter the required information on the screens and click ‘Godkend’ (Accept).
- You can see your receipt in your message archive.
If you are a newcomer or the vehicle has foreign number plates, you must state this in your application.
Read more about valuations in the Register of Motor Vehicles:
Five steps to importing a vehicle (item 3).
Vintage vehicles
If you want to import a vehicle that will soon qualify as a vintage vehicle, the Danish Motor Vehicle Agency can determine its value no earlier than three months before it obtains vintage status. This is because a valuation is valid for three months. This means that you can apply for a binding valuation at any time, but you will not receive a proposed binding valuation earlier than three months before the vehicle obtains vintage status.
New vehicles
Please note that special rules apply to the valuation of new vehicles. A new vehicle is defined as a vehicle that is both less than four years old and has driven less than 2,000 kilometres, unless the vehicle has been subject to damage or shows signs of wear and tear that preclude it from being sold as brand new.
See also
About importing vehicles and registration tax for cars, motorcycles and motorhomes
If you want to know the export refund you may be entitled to, you can ask us at the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Photos of the vehicle.
Please note
If the vehicle has already passed a customs inspection at a Danish inspection centre, you can apply to export the vehicle in the Register of Motor Vehicles. When you apply to export a vehicle in the Register of Motor Vehicles, you will receive the export refund once the vehicle has been exported and the Motor Vehicle Agency has approved the export documentation.
If you want to know the export refund before you export the vehicle and apply for a binding ruling, please note that your customs inspection certificate is likely to expire before you receive the binding ruling. A customs inspection certificate is only valid for four weeks. If your customs inspection certificate has expired when you want to export the vehicle, you will need a new one.
Please note that you cannot get a registration tax refund for:
- Vehicles that have lost their tax identity (loss of ID) due to, for example, rebuilding, and where registration tax must be paid again if the vehicle is to be used in Denmark.
- Vehicles that have been damaged in road traffic accidents and which cannot be rebuilt within the rules of tax-free rebuilding or cannot be exempted from tax following repairs. No registration tax refund is available when exporting a damaged vehicle.
- Vehicles that are more than 35 years old counted from the date of first registration (vintage cars).
- Vehicles that are not in a registerable condition (due to damage, state of maintenance condition etc.) and therefore cannot be inspected and approved for driving in Denmark.
You cannot get an export refund for equipment fitted after registration tax has been paid on the vehicle. This is because no registration tax is paid on retrofitted equipment.
If there is a charge on the vehicle
The Motor Vehicle Agency will reject your application to export a vehicle if a charge (security) is registered on the vehicle in the Motor Vehicle Securities Register when you apply for an export refund. The fee you have paid for a binding ruling will be refunded if we reject your application because a charge is registered in the Motor Vehicle Securities Register.
See also
About exporting vehicles and vehicle registration tax for cars, motorcycles and motorhomes
Rebuilding and repairing motorcycles and cars(in Danish only)
If you want to know how much you will have to pay in registration tax if you import a motorhome or convert a van into a motorhome, you can ask the Motor Vehicle Agency for a binding ruling.
What documentation is required when importing a motorhome?
- Registration certificate showing the vehicle’s chassis number and first registration date.
- Five photos of the vehicle exterior (right side, left side, front, rear, full roof)
- Photo of the vehicle’s sleeping areas
- Photos of kitchen, shower and toilet facilities
- Photos of other living areas and the driver’s cabin.
What documentation is required when converting a van to a motorhome?
- Registration certificate showing the vehicle’s chassis number and first registration date.
- Five photos of the vehicle exterior (right side, left side, front, rear, full roof)
- Outline drawing of the layout with indication or description of sleeping places and any kitchen, shower and toilet facilities, if installed
- Estimated budget for the conversion of the camper part.
Please note
When converting a van into a motorhome, any registration tax that has been paid earlier for the van will be lost. The registration tax paid for the van cannot be set off against the registration tax payable when the vehicle is re-registered as a motorhome.
Often it can make more sense to re-register a van as a private car for private passenger use. However, such re-registration is conditional on the vehicle being inspected and approved as a private car for private passenger use by a Danish inspection centre.
When a van is re-registered as a private car for private passenger use, the registration tax paid for the van is offset. When re-registering a vehicle as a private car for private passenger use, there are no requirements for the layout of the vehicle.
You can apply for a binding ruling with two calculations: one for registration as a motorhome and one for registration as a private car for private passenger use.
Once you receive the two calculations, you can then decide whether you want to convert the van into a motorhome or re-register the van as a private car for private passenger use.
See also
Valuation of motorhomes(in Danish only)
Want to know what the vehicle registration tax will be if you import a motorcycle? Or do you want to know if you have to pay extra registration tax if you convert a motorcycle? Then you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Certificate of Conformity (COC) if the vehicle has not been registered before.
- Photos of the motorcycle from all sides (front, rear, right side and left side)
- Photo of engine number and VIN.
See also
Motorcycle rebuild and repair(in Danish only)
Do you want to know if you have to pay extra registration tax if you convert a vehicle? Then you can ask the Motor Vehicle Agency for a binding ruling.
What documentation should be enclosed if the engine needs to be replaced?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Photos of the vehicle.
- Information about the horsepower of the existing engine and the horsepower of the new engine.
What documentation should be enclosed if parts of the vehicle need to be replaced?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Photos of the vehicle.
- A description of what needs to be replaced on the vehicle.
See also
Car rebuilding and repair(in Danish only)
Want to know what the vehicle registration tax will be if you rebuild a vehicle after a total loss? Then you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
Please note
The vehicle registration tax for a rebuilt total loss vehicle is calculated in the same way as the tax for new vehicles. This means that the CO2 surcharge is not reduced as is the case when calculating the vehicle registration tax for a used vehicle.
See also
Rebuilding after total loss(in Danish only)
Do you want to know how much vehicle registration tax you will have to pay if you re-register a vehicle that was previously registered for proportional registration tax (leased vehicles)? Then you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Preferably photos of the vehicle.
Please note
You do not need to apply for a binding ruling:
- if the vehicle is registered for proportional registration tax (leased vehicles), and the vehicle has passed all statutory inspections
- if the vehicle has previously been registered for proportional registration tax (leased vehicles), has been deregistered for less than a year and has passed the statutory vehicle inspections.
Instead, you must apply for a valuation of the vehicle in the Register of Motor Vehicles.
Apply for valuation in Register of Motor Vehicles
- Log in to E-tax (TastSelv) or E-tax for businesses (TastSelv Erhverv) using MitID.
- Select ‘Motor – Motorregistret’ (Vehicle – Register of Motor Vehicles)
- Select ‘Registreringsafgift’ (Registration tax) and ‘Anmod om værdifastsættelse’ (Request valuation)
- Enter the required information on the screens and click ‘Godkend’ (Accept).
- You can see your receipt in your message archive.
If you are a newcomer or the vehicle has foreign number plates, you must state this in your application.
Read more about valuations in the Register of Motor Vehicles:
Five steps to importing a vehicle (item 3).
See also
If you want to know how much you will have to pay in registration tax if you re-register a van as a private car, you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Photos of the vehicle.
See also
Do you want to know how much vehicle in registration tax you will have to pay if you re-register a tax-free vehicle as a taxed vehicle? Then you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Photos of the vehicle.
If you want to know how much you will have to pay in vehicle registration tax if you reduce the weight of a vehicle, you can ask the Motor Vehicle Agency for a binding ruling.
What documentation must I enclose?
- Registration certificate showing the vehicle’s chassis number and first registration date
- Photos of the vehicle.