VAT in Denmark

Value Added Tax in Denmark is also known as "Merværdiafgift o Moms” (DPH) in the local language.

What are the VAT rates in Denmark?

The VAT rates applicable in Denmark are the following:

• Standard Rate: 25%.
• There are no reduced VAT rates. Some products are either 0% vat rate or exempt from VAT.

Consequently, unless it is expressly stated that a product or service is exempt or subject to 0% VAT, all goods and services will be taxable at 25%.

VAT rates in Denmark by product and service

The standard VAT rate is 25%. The general or standard VAT rate will be 25%. The standard VAT rate will be applied in general for all goods and services for which no VAT exemption or 0% VAT rate is provided.

The 0% VAT rate will be applied to some goods and services, such as, example, newspapers, and periodicals, in paper or digital format.

Finally, the list of VAT-exempt supplies is longer than in other EU countries. For example, the following supplies of goods or services are exempt: taxis, buses, trains, and scheduled air transport, the services of writers and composers, and services related to cultural activities, including bookshops, zoos, museums, etc.

To confirm the VAT rate applicable to a particular product or service in Denmark, we recommend that you contact us.

• Foodstuff
  25%
• Water supplies
  25%
• Pharmaceutical products
  25%
• Medical equipment for disabled persons
  25%
• Children´s car seats
  25%
• Passenger transport
  Exempt, except for tourists bus or similar. 
• Books
  Exempt
• Books on other physical means of support
  Exempt
• Newspapers
  Exempt
• Periodicals
  Exempt
• Admission to cultural services (theatre, etc)
  Exempt
• Admission to amusement parks
  25%
• Pay TV / cable
  25%
• TV licenses
  25%
• Writers / composers
  Exempt
• Hotel Accommodation
  25%
• Restaurant and catering services
  25%
• Restaurants
  25%
• Medical and dental care
  25%
• Repair of shoes and leather goods
  25%
• Repair of clothing and household linen
  25%
• Hairdressing
  25%