Import VAT rates in Denmark
Denmark applies a standard VAT rate of 25% and reduced rates of 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Services related to cultural activities, including libraries, museums, zoos and the like and supply of goods and services closely related to these services are exempt from VAT. The exemption does not cover radio and television broadcasts, movie display and theatre performances, concerts, etc. | |
| 0% exempt | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work Delivery of goods and services related to charitable events - e.g. collection and sale of used items of little value - is exempt under certain conditions according to section 13(1)(17). Exemption obtained by prior application to the tax authorities on condition that the event does not distort competition in relation to commercial enterprises. An application for exemption is based on a specific assessment (event has a charitable purpose or has a commercial character). | |
| 0% exempt | Admission to sporting events The exemption does not cover events with professional athletes as participants. It is a condition that the supplier is not acting for the purpose of gaining profit. | |
| 0% exempt | Transport of passengers and their accompanying luggage Taxis, scheduled busses, trains and air transport are exempted. In connection with international transportation of passengers the exemption also covers accompanying luggage. Passenger transport in tourist busses and similar vehicles (CPA 49.39.32, 49.39.33, 49.39.34) are subject to VAT in Denmark (Standard rate). | |
| 0% exempt | Supply of services by undertakers and cremation services, and the supply of goods related thereto The exemption does not include goods. | |
| 0% exempt | Supply of services by writers, composers and performing artists, or of the royalties due to them | |
| 25% |
TEDB · 26 October 2026