Denmark tables bill L 36 to zero-rate books for VAT from 1 July 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Denmark as they stand today, see the Denmark guide →
- Jurisdiction
- Denmark
- Tax
- VAT
- Change type
- Rate change
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 7 October 2026
- Effective
- 1 July 2027
- Authority
- Skatte- og Vækstministeriet (Danish Ministry of Taxation and Growth)
- Systems
- ERP, POS, E-commerce, Tax engine
- Verified
- Fetched from official source · high confidence
Danish publishers and booksellers that would apply a 0% VAT rate to books from 1 July 2027 if the bill is enacted.
Prepare 0% tax codes for books from 1 July 2027, subject to enactment.
ERPPOSE-commerceTax engine
The Danish government tabled bill L 36 (2026/1) on 7 October 2026, re-tabling the lapsed L 125, which would introduce zero VAT on books from 1 July 2027. The ministry asks for fast-track adoption by 12 November 2026; the coffee-duty abolition in the same bill takes effect 1 January 2027.
What changed in detail
This is a proposal, not law. The Danish government tabled bill L 36 (2026/1) on 7 October 2026. It re-tables the lapsed bill L 125 and would introduce zero VAT on books from 1 July 2027.
The coffee-duty abolition in the same bill would take effect on 1 January 2027.
This updates dk-book-vat-relapsed-2027, which recorded that the measure would be re-tabled with no date; the bill now carries a proposed start date of 1 July 2027.
What it means
Books remain at the 25% standard rate until a bill is passed. The bill sets a concrete date, but the date depends on enactment, so it should not be hard-coded as in force.
Publishers and booksellers can prepare a 0% tax code for books ready to switch on 1 July 2027 and keep it inactive until the Folketing adopts the bill. Check the final text for the treatment of e-books and audiobooks before configuring them.
Proof
Indførelsen af nulmoms på bøger foreslås af hensyn til erhvervslivets omstilling at træde i kraft den 1. juli 2027.The introduction of zero VAT on books is proposed, in view of the business sector's adjustment, to enter into force on 1 July 2027.
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