Denmark VAT Calculator
How Much Is VAT in Denmark?
The standard VAT rate in Denmark is 25% in 2026. Other rates: 0% — Newspapers (print and digital), exports and intra-EU B2B supplies. Locally the tax is called Merværdiafgift (moms). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Denmark VAT
To add 25% VAT to a net (tax-exclusive) price, multiply it by 1.25. To remove VAT from a gross (tax-inclusive) price, divide it by 1.25.
- Add VAT: DKK 100 net × 1.25 = DKK 125 gross (that is DKK 25 of VAT)
- Remove VAT: DKK 125 gross ÷ 1.25 = DKK 100 net (that is DKK 25 of VAT)
Use the Denmark VAT calculator above for any amount, or compare Denmark with every other country in our VAT rates by country table.
Denmark VAT Rates Overview
Every VAT rate currently in force in Denmark
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 25% | Almost all goods and services, including food, books, restaurant meals and hotels |
| Zero rate | 0% | Newspapers (print and digital), exports and intra-EU B2B supplies |
VAT History and Local Rules in Denmark
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Government re-tabled a bill to zero-rate books, e-books and audiobooks, proposed to apply from 2027
- 1992: Standard rate raised to 25%
- 1967: VAT (moms) introduced, replacing a wholesale tax
Is the VAT rate the same everywhere in Denmark?
The single 25% rate applies throughout Denmark; the Faroe Islands and Greenland are outside the Danish and EU VAT area and have their own systems.
Good to know
Denmark is one of the few EU countries with no reduced VAT rate, so food, medicines, books and restaurant meals are all taxed at 25%.
A proposal to zero-rate books, e-books and audiobooks lapsed when the previous government fell and was re-tabled in June 2026 with a proposed start in 2027; it was not in force as of September 2026.
Zero-Rated and Exempt Supplies in Denmark
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
- Newspapers, including digital news media
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Medical and healthcare services
- Education and vocational training
- Passenger transport
- Letting of real property
- Admission to certain cultural events and sports
Denmark VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Denmark.
| Local name | Merværdiafgift (moms) |
|---|---|
| VAT number format | DK + 8 digits (e.g. DK12345678) |
| Registration threshold | DKK 50,000 taxable turnover in a 12-month period |
| Non-resident businesses | Non-established businesses must register from their first taxable supply in Denmark; non-EU businesses generally need a VAT representative |
| Filing frequency | Half-yearly if turnover is under DKK 5 million, quarterly for DKK 5-50 million and for new businesses, monthly above DKK 50 million |
| Filing and payment deadline | Monthly: 25th of the following month; quarterly: 1st day of the third month after the quarter; half-yearly: 1 March and 1 September |
| E-invoicing / reporting | E-invoicing is mandatory for supplies to public bodies (NemHandel); new bookkeeping rules require digital bookkeeping systems |
| Tax authority | Skattestyrelsen (Danish Tax Agency) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Skattestyrelsen (Danish Tax Agency) before relying on them.
Cross-Border Sales and Refunds in Denmark
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to consumers in Denmark charge Denmark's VAT rate. EU businesses can declare it through the One-Stop Shop (OSS) once their EU-wide cross-border B2C sales exceed EUR 10,000; non-EU businesses use the non-Union OSS from the first sale.
Tourist VAT refunds: Non-EU visitors can reclaim VAT on purchases of at least DKK 300 per shop.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Denmark
What is the current VAT rate in Denmark?
The standard VAT rate in Denmark is 25% in 2026. Other rates in force: 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Denmark?
To add 25% VAT, multiply the net price by 1.25. To remove it from a VAT-inclusive price, divide by 1.25; the difference is the VAT. The calculator at the top of this page does both.
Does Denmark have a reduced VAT rate on food?
No. Food, restaurant meals, hotels, books and most other goods and services are taxed at the standard 25% rate. Only newspapers and some international supplies are zero-rated.
Is there VAT on books in Denmark?
Yes, books are currently taxed at 25%. The government has proposed a 0% rate for books, e-books and audiobooks from 2027, subject to parliamentary approval.
When do I have to register for moms in Denmark?
Danish businesses must register once taxable turnover exceeds DKK 50,000 in a 12-month period. Foreign businesses with taxable supplies in Denmark must register from the first sale.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.