Report on SKAT’s refunding of registration tax when used vehicles are exported


Report no. 4/2018

The purpose of the study is to assess whether the Ministry of Taxation has ensured satisfactory management of export refunds to self-registrants (companies with the right to submit their claims for refunds online). 

Rigsrevisionen has looked into SKAT's knowledge of and response to the development in export refunds to self-registrants and irregularities in the area since the self-registration system was implemented. Rigsrevisionen has also examined how SKAT has organised the checks of self-registrants and their valuations, and whether the ministry's efforts reflect its knowledge of the abuse of the system. 

It is Rigsrevisionen's assessment that the Ministry of Taxation is managing and checking export refunds payable to self-registrants in an unsatisfactory manner. 

Rigsrevisionen initiated the study in April 2018.

Read the 1st chapter of the report (PDF)