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 Releases Updated OIOUBL Schematron
Denmark
Author: Ivana Picajkić
The Danish Business Authority released OIOUBL 2.1 schematron version 1.16.0, enhancing e-invoice data quality with CO2 data checks and stricter currency code controls. Implementation is required by November 27, 2025. The Danish Business Authority has released version 1.16.0 of the OIOUBL 2.1 schematron as a final version. The update is minor and focuses on improving data quality in e-invoices. Th... Read more
Denmark: Sale of Christmas Calendars is VAT Exempt
Denmark
Author: Ivana Picajkić
The Danish Tax Council has classified Christmas calendars involving discounts and prize draws as a single, composite service exempt from VAT, treating them as lotteries. Read more
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Already subscriber? LoginDenmark Advances with E-Invoicing and Digital Bookkeeping Plans
Denmark
Author: Ivana Picajkić
Denmark is advancing its digital transformation by updating e-invoicing standards and strengthening digital bookkeeping rules, including new versions of OIOUBL and SAF-T expected by the end of 2025. Looking ahead to EU ViDA requirements, the country plans higher e-invoice adoption and tighter system integration, positioning Denmark as a leader in automated business transactions Denmark is continui... Read more
New document was uploaded: E-invoicing system in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Denmark. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Denmark. Read more
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Already subscriber? LoginDenmark: OIOUBL 2.1 Schematron Version 1.16.0.RC Released
Denmark
Author: Ivana Picajkić
Denmark’s Business Authority has released Schematron version 1.16.0.RC for OIOUBL 2.1, introducing enhanced validation for CO₂ data, stricter currency code enforcement, and overall data quality improvements in e-invoices. The final version is expected by late October 2025, with mandatory implementation set for 27 November 2025 The Danish Business Authority has published Schematron version 1.16.0.R... Read more
Denmark’s National Bank Updates Guidance on Payment System Failures
Denmark
Author: Ivana Picajkić
Denmark’s National Bank has issued updated guidance to strengthen resilience against payment system outages, urging citizens and retailers to prepare for disruptions by enabling offline card transactions and maintaining multiple payment options. By the end of 2025, offline payments via Dankort, Mastercard, Visa, and mobile wallets like Apple Pay and Google Pay will be available nationwide, ensurin... Read more