VAT in Denmark in 2026

Consultoria EHERO

5 minutos de lectura

In Denmark, VAT is called moms and is regulated by the lov om merværdiafgift, known as the momsloven. It has a single rate of 25 %, set in § 33: there is no reduced, super-reduced, or intermediate rate. Below that, the only 0 % that affects an online store is for newspapers, which § 34 exempts from tax but allows input VAT to be deducted. In practice, almost everything you sell to Denmark is taxed at the same 25 %, from food to books.

Type	Percentage	Applies to
General (momssatsen)	25 %	Everything else: food, clothing, cosmetics, electronics, medicines and books, including electronic format
Zero (nulmoms)	0 %	General-interest newspapers published at least once a month, in print or digital edition

Rates verified on 11 September 2026 against §§ 33 and 34 of the momsloven in its official consolidated text (retsinformation.dk).

A single rate, and a 0 % for books that never came

One single 25 % tax rate is enough for the whole catalog. The exception is the 0 % for newspapers, and only those that are published at least once a month, aimed at the general public, cover varied topics and are read mainly for their current content. A specialist magazine does not qualify.

The 2026 catch is books. The 2026 budget agreement included a 0 % rate for printed books, e-books and audiobooks, and bill L 125, introduced on 25 February 2026, set it for 1 July. It lapsed with the elections of 24 March, and the later bill that recovered part of its content left books out. As of 11 September 2026 there is no approved law: books remain at 25 %. If you see books at 0 % in any table, do not apply it.

And one geographical nuance: Greenland and the Faroe Islands are not part of the Danish VAT territory or that of the European Union. An order destined there is an export: it leaves without Spanish or Danish VAT and is not reported through the one-stop shop.

Which VAT you charge customers in Denmark if you sell from another EU country

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.

Below €10,000 a year in distance sales to the rest of the EU — added up across all countries, not country by country — you charge your own country’s VAT.
Above that €10,000 you charge the destination VAT: 25% as the standard rate in Denmark, or the reduced rate that applies to the product. You declare it through the One Stop Shop (OSS) in your own country, with no need to register in the destination country.

The threshold adds up all your B2C sales to other EU countries plus digital services, and the switch does not wait for next year: the very sale that crosses the threshold already carries the destination rate.

Selling to a business with a valid EU VAT number is a different story: the sale goes without VAT because the customer accounts for it in their own country, but you have to check that number in VIES and keep proof of the check.

How to set this up in WooCommerce

WooCommerce includes country-based rates, but it does not distinguish rates within a country by product class or monitor the threshold for you. There are three things you need to set up:

A tax class for each rate you use, assigned product by product and not at store level.
VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is subject to reverse charge.
A control for the €10,000 threshold, because the day it is exceeded the rates change immediately across all countries at once.

All three are covered by EHERO Woo VAT, which we built precisely because these are the three points where stores selling to the rest of the European Union break.

Selling to other EU countries from WooCommerce?

EHERO Woo VAT applies each country’s rate product by product, checks VAT numbers against VIES at checkout and keeps an eye on the €10,000 threshold for you.

See EHERO Woo VAT →

Frequently asked questions

What is the general VAT in Denmark in 2026?

25 %, and it is also the only rate: Denmark has no reduced rates. It is set by § 33 of the momsloven. The only relief that affects an online store is the 0 % for newspapers published at least once a month, including digital editions.

Are books VAT-free in Denmark from July 2026?

No. The 0 % for printed books, e-books and audiobooks was agreed in the 2026 budget and bill L 125 set it for 1 July, but it lapsed with the 24 March elections and the books part has not been reintroduced. As of 11 September 2026 there is no approved law: books remain at 25 %.

I sell to Denmark from another EU country — which VAT do I charge?

Your own country’s VAT while your distance sales to the whole EU stay below €10,000 a year. Once you cross that threshold, the destination VAT (25% standard rate), declared through the One Stop Shop.

Do I have to register for VAT in Denmark?

Not if you only ship from your own country: that is what the One Stop Shop is for. You do if you store goods there — for example with Amazon’s fulfilment network — because stock held in the country creates a registration obligation regardless of how much you sell.