Denmark VAT rate 2026: 25% standard rate

By Remco from Avatcado

Denmark is the only EU member state with no general reduced VAT rate at all. Groceries, restaurant meals, books, and children's clothing are all taxed at the full 25 percent standard rate, and only a narrow zero rate covers newspapers issued more than once a month, certain international passenger transport, and gold sold to central banks.

Denmark VAT rates

RateTypeApplies to
25%StandardApplies to essentially everything, including groceries, restaurant meals, books, and children's clothing, since Denmark has no reduced rate.
0%ZeroA narrow true zero rate for newspapers published more than once a month, certain international passenger transport, and gold traded with central banks.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Denmark VAT number

Businesses charging Denmark VAT must hold an active Denmark VAT registration. Check any Denmark VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Denmark VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/DK" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "DK",
    "country_name": "Denmark",
    "currency": "DKK",
    "standard_rate": 25,
    "other_rates": [
      {
        "rate": 0,
        "type": "zero"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why doesn't Denmark have a reduced VAT rate?

Denmark is the only EU member state that never introduced a general reduced rate. Everything not covered by the narrow zero rate for newspapers, international transport, and central-bank gold is taxed at the full 25 percent standard rate.

What is the VAT registration threshold in Denmark?

Businesses must register for moms (Danish VAT) once turnover exceeds DKK 50,000 in any 12-month period, with registration handled through virk.dk and administered by Skattestyrelsen.

How often do businesses file VAT returns in Denmark?

Skattestyrelsen, the authority behind Denmark's virk.dk registration process, sets its own VAT filing cadence: generally more frequent as a business's turnover rises well past the DKK 50,000 threshold, less frequent for smaller ones.

How is VAT charged on digital services sold to consumers in Denmark?

Digital services such as software and downloads sold to Danish consumers are taxed at Denmark's full 25 percent standard rate, since Denmark has no reduced rate for digital or physical goods, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Denmark?

Denmark applies the same Article 196 reverse charge as the rest of the EU, with one twist: because Denmark has no reduced rate, a Danish business self-assessing VAT on services bought from elsewhere in the EU always applies the flat 25 percent standard rate, never a lower one.

VAT number formats

See how Avatcado validates Denmark numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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