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Denmark VAT Rates 2026

Denmark (Danmark) levies Value Added Tax as Moms (Meromsætningsafgift). The standard rate is 25%, applied to most goods and services. Denmark applies a single flat rate with no reduced rates.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/DK endpoint to get Denmark data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/DK
# No authentication required for rate lookups

# Response:
# { "country_code": "DK", "tax_type": "vat",
#   "standard_rate": 25, "reduced_rates": [],
#   "currency": "DKK", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Denmark standard rate.

// 1. Validate the customer's Denmark VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/DK/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Denmark VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/DK').then(r => r.json());
// → { standard_rate: 25, reduced_rates: [] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Denmark standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Denmark VAT

Denmark is the purest single-rate VAT system in the EU: 25% applies to virtually everything, with no reduced bands at all — only newspapers escape via a zero rate. That flat design dates from 1992 and makes Danish compliance unusually simple, but the registration threshold of DKK 50,000 is among the lowest in Europe. The VAT number is simply the company's CVR business register number with a DK prefix.

VAT in Denmark is administered by the Skattestyrelsen (Danish Tax Agency). Denmark VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Skattestyrelsen — Moms (accessed Jun 2026)

Rate history

• 1992Standard rate raised to 25%, unchanged since

Frequently asked questions

VAT & GST rates in other EU countries