How VAT Works in Denmark (2025)
Denmark’s VAT (“moms”) is one of the highest in the world, but it’s simple for consumers and crucial for businesses. Here’s what residents, tourists, and freelancers need to know.
What is VAT (“Moms”) in Denmark?
🧾 VAT rate
Standard rate is 25%—covers most goods and services.
🗂️ What’s exempt?
Most healthcare, education, residential rent, and many financial services. Printed newspapers are zero‑rated.
🧠 How it’s shown
Receipts/invoices must state VAT. In shops, prices are shown VAT‑inclusive.
VAT refunds for tourists & non‑EU
✈️ Tourist VAT refund
Non‑EU tourists can reclaim VAT on goods exported in luggage. Typical minimum ~300 DKK per shop—ask for Global Blue/Planet forms and validate at departure.
🚫 Not refundable
Services, hotels, restaurants, and items consumed in Denmark aren’t eligible—goods only.
🧾 Where to claim
Bring goods, forms, and passport to the VAT counter at Copenhagen Airport or border. CPH’s guide.
VAT for businesses & freelancers
🧮 When to register
Register when Danish turnover exceeds 50,000 DKK/year (applies to freelancers/one‑person companies too).
🧾 Invoicing
Invoices show CVR (VAT no.), rate, and VAT amount. Registered customers may reclaim VAT.
🌍 EU & international
EU B2B often uses reverse‑charge rules; check SKAT or an advisor for specifics.
Useful links & help
💶 SKAT
🛄 CPH VAT refund
👔 Tax advisors
Related on exploringdenmark
🆔 Tax ID & numbers
CPR, tax number, and VAT explained. Read more
💰 Tax refunds
Annual refunds for employees and students. Read more
💼 Freelancing
Self‑employment, invoicing, and taxes. Read more
🛒 Shopping in Denmark
Where to buy groceries, electronics, and more. Read more
Frequently asked questions
🧾 Is VAT included in prices?
Yes. Retail prices must be shown VAT‑inclusive.
👩💻 Do freelancers register?
Yes if turnover > 50,000 DKK/year; optional below that threshold.
🇪🇺 EU residents refund?
No—refunds are for non‑EU residents on exported goods.
🥖 Are groceries taxed?
Generally yes—25% VAT applies to most food and drink.
🛡️ Reduced rates?
Denmark uses a single standard rate (25%).
📞 Need help?
See SKAT or speak to an advisor.
Want a VAT setup checklist or invoice template?
Tell us your industry, turnover estimate, and EU sales—we’ll send a tailored VAT registration + invoicing checklist.