Fiscal subject related
The Conservative Party in Denmark has called for the removal of VAT on fruit and vegetables, arguing that rising grocery costs are putting too much pressure on households. Currently, Denmark applies a flat 25 percent VAT rate on nearly all goods, including food, one of the highest food VAT rates in the European Union. The government has previously warned that introducing differentiated VAT rates would be technically complex, since existing tax and IT systems are not designed for multiple rates and would require upgrades expected to take three years or more.
Supporters of the proposal, including health and environmental organizations, argue that cheaper fruit and vegetables would promote healthier diets, benefit local producers, and reduce cost pressures on families. The current government has not committed to any VAT changes for food.
If adopted, the reform could ease cost-of-living pressures and encourage healthier consumption, but implementation would likely be several years away given the need for system overhauls.
Other news from Denmark
Denmark: OIOUBL 2.1 – Schematron version 1.17.0. 1.17.0. RC
Denmark
Author: Ivana Picajkić
Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax code consistency checks, enhanced Peppol VAT code alignment, and mandatory currency validation on amount fields. The final version is expected in mid-February 2026, with mandatory implementation by 15 May 2026, giving businesses additional time to test and adapt their invoicing systems. The Danish Busi... Read more
Denmark: Digital accounting obligations from 2026
Denmark
Author: Ivana Picajkić
From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover above DKK 300,000—including foreign VAT-registered entities—to use compliant digital accounting systems instead of paper-based records. These systems must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T generation, with non-compliance subject to supervision by the Da... Read more
Denmark Moves Forward With Digital Bookkeeping as OIOUBL 3.0 is Cancelled
Denmark
Author: Ivana Picajkić
In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory electronic accounting and invoicing to around 118,000 additional businesses from 1 January 2026, with in-house systems granted a transition period until 1 July 2026. At the same time, the planned OIOUBL 3.0 e-invoice format has been formally cancelled, creating short-term technical uncertainty as autho... Read more
New document was uploaded: EV-chargers from the Fiscalization Perspective in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles in Denmark in relation to fiscalization. The document will explain whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules. Read more
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Already subscriber? LoginDenmark Proposes Major Tax Reform: Chocolate and Coffee Taxes to Be Abolished
Denmark
Author: Ivana Picajkić
Denmark has proposed a broad tax reform under the 2026 Finance Act that would abolish the chocolate, confectionery, and coffee taxes, introduce zero VAT on books, and simplify the tax system to reduce everyday costs and support social and economic priorities. Read more
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Already subscriber? LoginDenmark’s Economic Council Rejects Lower VAT on Groceries
Denmark
Author: Ivana Picajkić
Denmark’s Economic Council advises against lowering VAT on food, citing high costs, management difficulties, and minimal benefits for needy households. They recommend direct financial support for low-income families and subsidies for healthy food instead, emphasizing the simplicity of Denmark’s current single VAT rate of 25%. Denmark’s top economic advisers have warned against lowering VAT o... Read more
Denmark Introduced New Coins Featuring the Current Monarch
Denmark
Author: Ivana Picajkić
Denmark introduced redesigned coins on December 2, 2025, featuring King Frederik X through updated portraits and monograms, along with a new symbol inspired by the octagonal layout of Amalienborg Palace Square. The new designs apply to the 20-, 10-, 5-, 2-, and 1-krone coins, while all existing coins remain legal tender and continue to circulate. Danmarks Nationalbank introduced new Danish coins i... Read more