see also :
– VAT compliance in Denmark
– Intrastat compliance in Denmark

    AGRICULTURE, FORESTRY AND FISHING

    Agricultural Inputs – Fertilisers
  • VAT – standard rate : 25.00 %
    Agricultural Inputs – Pesticides and plant protection materials
  • VAT – standard rate : 25.00 %
    Agricultural inputs
  • VAT – standard rate : 25.00 %
    Cut flowers and plants for decorative use
  • VAT – standard rate : 25.00 %

    MANUFACTURING

    Children’s car seats (as listed in annex III)
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of food products

    Foodstuffs (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Cut flowers and plants for food production
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of beverages

    Alcoholic beverages – Beers
  • VAT – standard rate : 25.00 %
    Alcoholic beverages – Spirits
  • VAT – standard rate : 25.00 %
    Alcoholic beverages – Wines
  • VAT – standard rate : 25.00 %
    Non alcoholic beverages – fruit juice (specific rates for certain products)
  • VAT – standard rate : 25.00 %
    Non alcoholic beverages – lemonade (specific rates for certain products)
  • VAT – standard rate : 25.00 %
    Non alcoholic beverages – mineral water (specific rates for certain products)
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of tobacco products

    Tobacco
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of wearing apparel

    clothing – Children
  • VAT – standard rate : 25.00 %
    Footwear – Children
  • VAT – standard rate : 25.00 %
    Footwear – Adult
  • VAT – standard rate : 25.00 %
    Furs
  • VAT – standard rate : 25.00 %
    children nappies
  • VAT – standard rate : 25.00 %
    clothing – Adults
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of refined petroleum products

    Petroleum products – Diesel fuel
  • VAT – standard rate : 25.00 %
    Petroleum products – Heating oil
  • VAT – standard rate : 25.00 %
    Petroleum products – LPG
  • VAT – standard rate : 25.00 %
    Petroleum products – Lubricants
  • VAT – standard rate : 25.00 %
    Petroleum products – Petrol (unleaded)
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

    Pharmaceutical products (as listed in annex III)
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of computer, electronic and optical products

    Smartphones and computers
  • VAT – standard rate : 25.00 %
    Hi-Fi – Video hardware
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of electrical equipment

    Household electrical appliances
  • VAT – standard rate : 25.00 %

    MANUFACTURING : Manufacture of furniture

    Furniture
  • VAT – standard rate : 25.00 %

    ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

    Energy products – District heating
  • VAT – standard rate : 25.00 %
    Energy products – Electricity
  • VAT – standard rate : 25.00 %
    Energy products – Firewood
  • VAT – standard rate : 25.00 %
    Energy products – Natural gas
  • VAT – standard rate : 25.00 %
    Energy products – Timber for industrial use
  • VAT – standard rate : 25.00 %

    WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

    Water supplies (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Treatment of waste and waste water
  • VAT – standard rate : 25.00 %

    WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

    Motor vehicles
  • VAT – standard rate : 25.00 %

    TRANSPORTATION AND STORAGE

    Domestic transport of passengers – by air
  • VAT – exempted : %
    Domestic transport of passengers – by inland waterway
  • VAT – exempted : %
    Domestic transport of passengers – by rail
  • VAT – exempted : %
    Domestic transport of passengers – by road
  • VAT – exempted : %
  • VAT – standard rate : 25.00 % Only passenger transport in tourist buses and similar vehicles
    Domestic transport of passengers – by sea
  • VAT – exempted : %
    International transport of passengers – by air
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    International transport of passengers – by inland waterway
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    International transport of passengers – by rail
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    International transport of passengers – by road
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    International transport of passengers – by sea
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

    ACCOMMODATION AND FOOD SERVICE ACTIVITIES

    Consumption on board ships, aircraft or trains – goods
  • VAT – exempted : %
  • VAT – standard rate : 25.00 %
    Bars and cafés
  • VAT – exempted : %
  • VAT – standard rate : 25.00 %
    Restaurant and catering services (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Take Away
  • VAT – standard rate : 25.00 %
    Hotel accommodation (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Bars and cafés – night clubs
  • VAT – standard rate : 25.00 %
    Consumption on board ships, aircraft or trains – services
  • VAT – standard rate : 25.00 %
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Restaurant businesses on board ferry links between Denmark and other countries.
    Bars and cafés – alcoholic beverages
  • VAT – standard rate : 25.00 %

    INFORMATION AND COMMUNICATION

    Newspapers (as listed in annex III)
  • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
  • VAT – standard rate : 25.00 %
    Periodicals (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Phone/ fax/ telex/etc.
  • VAT – standard rate : 25.00 %

    FINANCIAL AND INSURANCE ACTIVITIES

    Arrangements for the taxation of gold – coins (currency)
  • VAT – exempted : %
    Arrangements for the taxation of gold – Iingots and bars
  • VAT – exempted : %

    REAL ESTATE ACTIVITIES

    Building land
  • VAT – standard rate : 25.00 %
    Construction work on new buildings
  • VAT – standard rate : 25.00 %
    Supplies of new buildings
  • VAT – standard rate : 25.00 %
    Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
  • VAT – standard rate : 25.00 %

    PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

    Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
  • VAT – standard rate : 25.00 %

    HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    Medical equipment for disabled persons (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
  • VAT – exempted : %
    Social housing (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Supplies by undertakers and cremation services (as listed in annex III)
  • VAT – exempted : % The exemption does not include goods.
    Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
  • VAT – standard rate : 25.00 %
  • VAT – exempted : % The supply of goods and services related to charitable events – e.g. collection and sale of used items of little value – is exempt under certain conditions. The exemption is obtained by prior application to the tax authorities on the condition that the event does not distort competition in relation to commercial enterprises. The application for exemption is based on a specific assessment (whether the event has a charitable purpose or a commercial character).
    Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
  • VAT – standard rate : 25.00 %

    ARTS, ENTERTAINMENT AND RECREATION

    Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
  • VAT – standard rate : 25.00 %
    E-books
  • VAT – standard rate : 25.00 %
    Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
  • VAT – standard rate : 25.00 %
    Jewels
  • VAT – standard rate : 25.00 %
    Books on other physical means of support (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Books (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Taxation of works of art, collector’s items and antiques
  • VAT – standard rate : 25.00 % In respect of Article 103, Denmark reduces the taxable amount to 20% to which the 25% rate is applied, resulting in an effective rate of 5% for imports of both works of art and antiques. Similarly, the taxable amount in respect of supplies by creators is reduced by 20% to which the 25% rate applies, resulting in an effective rate of 5%.
    Admission to amusement parks (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Pay TV/ cable TV (as listed in annex III)
  • VAT – standard rate : 25.00 % Radio and television broadcasts
    Writers, composers etc. (as listed in annex III)
  • VAT – exempted : %
    Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
  • VAT – standard rate : 25.00 %
  • VAT – exempted : % Services related to cultural activities, including libraries, museums, zoos and the like and the supply of goods and services closely related to these services are exempt from VAT.
  • VAT – standard rate : 25.00 % Movie display and theatre performances, concerts, etc.
    Admission to sporting events (as listed in annex III)
  • VAT – exempted : % It is a condition that the supplier is not acting for the purpose of gaining profit.
  • VAT – standard rate : 25.00 % Events with professional athletes as participants.
    Use of sporting facilities (as listed in annex III)
  • VAT – standard rate : 25.00 %
  • VAT – exempted : % Supply of services in connection with non commercial sports and physical activities.
    Travel Agency
  • VAT – margin scheme : %
  • VAT – standard rate : 25.00 %
    TV licence (as listed in annex III)
  • VAT – standard rate : 25.00 %

    OTHER SERVICE ACTIVITIES

    Hairdressing (as listed in annex III)
  • VAT – standard rate : 25.00 %
    Services supplied by lawyers
  • VAT – standard rate : 25.00 %

    ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES