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.
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Good to know: VAT in Denmark is 25% on almost all goods and services. It’s always included in shelf prices—so the price you see is what you pay!
What is VAT (“Moms”) in Denmark?
VAT Rate
Standard VAT rate is 25%—applies to almost all goods and services, from groceries to electronics, cafes, taxis, hotels, clothes, and more.
What’s Exempt?
Some services are exempt: most healthcare, education, rents, and financial/banking services. Newspapers (printed) are zero-rated.
How It’s Shown
Danish law requires all receipts/invoices to state the VAT amount. But in shops, all prices are always shown including VAT.
VAT Refunds for Tourists & Non-EU
Tourist VAT Refund
Non-EU tourists can claim VAT refunds for goods taken out of Denmark/EU.
Minimum spend: ~300 DKK per shop.
Request a Global Blue/Planet form at checkout. Show at airport when leaving.
Minimum spend: ~300 DKK per shop.
Request a Global Blue/Planet form at checkout. Show at airport when leaving.
What’s Not Refundable?
No refunds for services, hotels, restaurants, or anything consumed/used in Denmark. Only goods exported in your luggage.
Refund Process
Bring the goods, forms, and passport to the VAT refund counter at Copenhagen Airport or border.
Official guide
Official guide
VAT for Businesses & Freelancers
When Must You Register?
If your Danish turnover is over 50,000 DKK/year, you must register for VAT (“momsnummer”). Freelancers and one-person companies too!
How to Invoice
All invoices must show your VAT number (CVR), the VAT rate, and the VAT amount. Customers can reclaim VAT if they’re registered businesses.
EU & International Sales
Special rules for sales to other EU countries—B2B sales can be “reverse-charged”. Check with SKAT or a tax advisor for details.
Useful Links & Help
Related Guides on exploringdenmark.com
Frequently Asked Questions
Is VAT always included in Danish prices?
Yes, by law. The price you see in shops and restaurants is the price you pay, VAT included.
Do freelancers have to register for VAT?
Yes, if your turnover is over 50,000 DKK/year. Below that, you may choose not to.
Can EU residents get a VAT refund?
No—only non-EU residents/tourists can claim VAT refunds for exported goods.
Are groceries and food taxed?
Yes, 25% VAT applies to almost all food and drink, except some special products.
Are there reduced VAT rates?
No—Denmark only uses the 25% standard rate. No “supermarket” or “restaurant” discount rate.
