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