
Denmark (DK) Data
The Faeroe Islands and Greenland are not part of the European Union; consequently, VAT (according to the VAT Directive 2006/112/EC) is not applicable on these territories.
Current Rates (01 Jan 2017)
Description | Rate | Notes |
Standard | 25% | – |
Special 0 | 0% | Sales of newspapers normally published at a rate of more than one issue per month |
Historical Rates
Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
03/07/1967 | – | 10 | – | – |
01/04/1968 | – | 12,5 | – | – |
29/06/1970 | – | 15 | – | – |
29/09/1975 | 9,25 | 15 | – | – |
01/03/1976 | – | 15 | – | – |
03/10/1977 | – | 18 | – | – |
01/10/1978 | – | 20,25 | – | – |
30/06/1980 | – | 22 | – | – |
01/01/1992 | – | 25 | – | – |
Standard 21 Categories (Article 106)
# | Category | Rate | Comments |
1 | Foodstuffs | 25 | |
2 | Water supplies | 25 | |
3 | Pharmaceutical products | 25 | |
4 | Medical equipment for disabled persons
Children’s car seat |
25
21 |
|
5 | Transport of passengers | Ex
25 |
Coach and bus services except scheduled bus services which are exempted |
6 | Books
Books on other physical means of support Newspapers Periodicals |
25
25 0 25 |
|
7 | Admission to cultural services (shows, cinema, theatre)
Admission to amusement parks |
Ex | 25
25 |
|
8 | Pay TV/ cable TV
TV licence |
25
25 |
|
9 | Writers, composers, etc. | Ex | |
10 | Social housing | 25 | |
10a | Renovation and repairing of private dwellings | 25 | |
10b | Window cleaning and cleaning in private households | 25 | |
11 | Agricultural inputs | 25 | |
12 | Hotel accommodation | 25 | |
12a | Restaurant and catering services | 25 | |
13 | Admission to
Sporting events |
6
25 |
|
14 | Use of
Sporting facilities |
25
Ex |
|
15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | 25 | |
16 | Supplies by undertakers and cremation services | Ex | |
17 | 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 | Ex | |
18 | 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 | 25 | |
19 | Minor repairing (including mending and alteration) of:
Bicycles Shoes and leather goods Clothing and household linen |
25
25 25 |
|
20 | Domestic care services (**) | 25 | |
21 | Hairdressing | 25 |