How vat / sales tax works in Denmark
Danish VAT (moms) runs at a flat 25% on almost all goods and services, with relief delivered through exemptions — health, education, finance, passenger transport, and lettings — rather than reduced bands.
Registration follows DKK 50,000 of taxable turnover in twelve months, with monthly, quarterly, or half-yearly filing by liability size through TastSelv Erhverv.
Newspapers carry 0% in practice, exports zero-rate, and EU distance sellers route through OSS while B2B imports reverse-charge.
Tax rates at a glance
- Standard VAT
- 25%
- Newspapers
- 0%
- Exempt sectors
- Exempt
- Registration line
- DKK 50,000
- Late filing penalty
- DKK 1,400
- Exports
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersSaaS foundersFreelancersExpatsCross-border traders
Watch out for
- No reduced rates means food, books, and children's goods all carry 25%, which shocks newcomers from banded EU systems and reprices margin models.
- Missing a period triggers provisional assessment plus DKK 1,400 per late period with interest, so nil returns still need filing on time.
- Exempt sectors block input recovery without a rate to blame, which makes healthcare, education, and finance-adjacent pricing structurally distinct.
- Payroll tax substitutes VAT for exempt employers such as clinics and course providers, adding a parallel levy to model.
Frequently asked questions
What is the VAT rate in Denmark?
Denmark applies a single 25% VAT in 2026 on almost everything, with newspapers at 0% and defined health, finance, education, and transport exemptions instead of reduced bands.
When must a Danish business register for VAT?
Past DKK 50,000 of taxable turnover in twelve months, with filing monthly, quarterly, or half-yearly by liability size through TastSelv Erhverv.
Are food and books reduced-rated in Denmark?
No. Unlike most EU countries, Denmark taxes groceries, restaurant meals, and books at the full 25%, with only newspapers zero-rated.