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 |