Denmark indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Denmark, newest first. Each one carries its official source and the date it takes effect.
- 1 Jan 2027 Denmark: draft amendment to the VAT executive order, out for consultation and not yet issued, would take effect on 1 January 2027
- 1 Jan 2027 Denmark proposes treating gas and electricity supplies as OSS distance sales from 1 January 2027 (consultation draft)
- 1 Jan 2027 Denmark proposes narrowing VAT exemptions for supplies in direct competition with taxable businesses from 1 January 2027 (draft)
- 1 Jan 2027 Denmark proposes default Nemhandel e-invoicing registration for bookkeeping-system users from 1 January 2027 (draft)
- 1 Mar 2027 Denmark requires bookkeeping-software providers to register customers for NemHandel e-invoicing by default from 1 March 2027
- 1 Jul 2027 Denmark tables bill L 36 to zero-rate books for VAT from 1 July 2027
- 1 Jul 2027 Denmark proposes raising the VAT registration threshold for art licences from DKK 50,000 to DKK 350,000 (draft)
The record 11 changes
- 1 Jan 2027 Denmark: draft amendment to the VAT executive order, out for consultation and not yet issued, would take effect on 1 January 2027
- 1 Jul 2027 Denmark tables bill L 36 to zero-rate books for VAT from 1 July 2027
- 1 Mar 2027 Denmark requires bookkeeping-software providers to register customers for NemHandel e-invoicing by default from 1 March 2027
- Date TBC Denmark: Commission proposes, not yet adopted, to extend the DKK 40-a-day flat VAT for private use of vans to 31 December 2029
- 1 Jan 2027 Denmark proposes treating gas and electricity supplies as OSS distance sales from 1 January 2027 (consultation draft)
- 1 Jan 2027 Denmark proposes narrowing VAT exemptions for supplies in direct competition with taxable businesses from 1 January 2027 (draft)
- 1 Jul 2027 Denmark proposes raising the VAT registration threshold for art licences from DKK 50,000 to DKK 350,000 (draft)
- 1 Jul 2026 Denmark proposes a 0% VAT rate on books
- 1 Jan 2027 Denmark proposes default Nemhandel e-invoicing registration for bookkeeping-system users from 1 January 2027 (draft)
- Date TBC Danish books stay at 25% VAT; the zero-rating is re-tabled for 2027
- 1 Jul 2026 Denmark — Bookkeeping act digital phase
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