Denmark VAT (Moms) 2026 — 25% Standard, No Reduced Rates
Denmark applies a single 25% VAT rate (moms) with no reduced rates in 2026. Every good and service is taxed at 25%. Here is the threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.
2026 VAT Rate
| Type | Rate | Where it applies |
|---|---|---|
| Standard rate (Almindelig moms) | 25% | All goods and services — no exceptions |
Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.
Denmark is one of the few EU states with a single flat VAT rate. Use the VAT calculator to compute any amount, or check a Danish VAT number with the VAT validator.
No Reduced Rates
Unlike most EU countries, Denmark applies 25% to everything — food, books, newspapers, pharmaceuticals, accommodation, passenger transport. Some supplies are exempt (financial, insurance, health, education) but there are no reduced-rate categories.
Small Business Scheme
- Threshold: turnover below DKK 50,000 (approx €6,700)/year
- Effect: no VAT charged, no VAT returns required
- Loss: becomes regular VAT payer when threshold exceeded
VAT Registration
- Who: businesses exceeding DKK 50,000, non-Danish businesses making taxable supplies
- Where: SKAT (Danish Tax Agency)
- Format: CVR number (8 digits), VAT number DK + 8 digits
Invoice Requirements
Under Danish Momslov (VAT Act), invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, 25% rate, VAT amount, total including VAT.
Reverse Charge
Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.
OSS
Denmark participates in EU OSS since July 2021. Register with SKAT for B2C cross-border sales above the €10,000 EU-wide threshold.
Worked Examples
Copenhagen consultant — 25%
DKK 40,000 net at 25%. Gross: DKK 50,000 (VAT: DKK 10,000).
Odense restaurant — 25%
DKK 20,000 net at 25%. Gross: DKK 25,000 (VAT: DKK 5,000).
B2B to Sweden
Reverse charge applies. Invoice at 0% VAT with reverse charge reference.
Worked Example — 25%
Goods worth DKK 8,000 net at 25%.
Gross = DKK 8,000 × 1.25 = DKK 10,000 · VAT = DKK 2,000
How to Use the VAT Calculator
- Select Denmark — 25% auto-fills
- Choose mode: Add, Remove, or Custom
- Enter amount, click Calculate
- Copy or download result
🔒 100% Client-Side Privacy: All calculations run in your browser.
Other Countries VAT Guides
Germany VAT (MwSt) 2026
France VAT (TVA) 2026
Italy VAT (IVA) 2026
Spain VAT (IVA) 2026
Netherlands VAT (BTW) 2026
Poland VAT (VAT) 2026
Austria VAT (USt) 2026
Belgium VAT (BTW) 2026
Ireland VAT 2026
Sweden VAT (Moms) 2026
Frequently Asked Questions
What is the VAT rate in Denmark in 2026?
Denmark has a single VAT rate of 25%. There are no reduced rates — all goods and services are taxed at 25%.
Does Denmark have any reduced rates?
No. Denmark is one of the few EU states with a single flat VAT rate. Food, books, pharmaceuticals — all at 25%.
What is the small business threshold?
DKK 50,000 (approx €6,700) per year. Below this, you don't charge or remit VAT.
How do I register?
Register with SKAT. You receive a CVR number and VAT registration (DK + 8 digits).
When does reverse charge apply?
Cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and electronics. Invoice at 0% VAT.
Is Denmark part of OSS?
Yes. Register with SKAT for B2C cross-border sales above the €10,000 EU-wide threshold.
What are exempt supplies?
Financial services, insurance, health services, education, and certain real estate transactions are VAT-exempt but without input VAT deduction.
Late payment interest?
8% above Danish National Bank discount rate. Compensation fee of DKK 310-1100. Use the late-payment calculator.
Informational purposes only — not tax advice. Rates sourced from SKAT and EUR-Lex. Always confirm with your accountant.