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 Completes SAF-T 2.0 Consultation; Final Version to be Issued

Denmark has completed its consultation on SAF-T 2.0, which will require businesses to provide full transaction-level bookkeeping data in a standardized format, with the final version to be issued following review of feedback. Denmark is gradually expanding its e-invoicing and digital accounting rules. Today, businesses that use digital accounting systems must ensure their systems can generate, imp... Read more
Denmark to Abolish VAT on Books from 2026

Denmark will abolish its 25% VAT on books in 2026 to combat declining reading habits and make literature more affordable, aligning with Norway’s 0% rate. The government expects book prices to fall significantly and will monitor publishers to ensure the tax cut benefits readers. Denmark plans to abolish its 25% VAT on books in 2026, currently the highest rate on books worldwide. The move is part of... Read more
Reminder: Denmark Releases Draft SAF-T 2.0 for Bookkeeping Systems

The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting requirements for registered digital bookkeeping systems under the Bookkeeping Act. The draft, open for consultation until September 1, 2025, aims to enhance automation in business administration by improving e-invoicing integration and tax reporting. The Danish Business Authority has released a draft... Read more
Denmark Updated VAT Refund Rules for Incorrect Invoicing

The Danish Tax Administration has updated its rules for correcting wrongly invoiced VAT: suppliers no longer need to prove they will return the VAT to customers, and any refund disputes are now considered private legal matters. However, some conditions still apply, such as the need for a credit note or invoice correction, and in certain cases, buyers may claim VAT refunds directly from the tax aut... Read more
Denmark: New Version of the SAF-T File Format Version 2.0

Denmark has published a draft of SAF-T version 2.0, expanding the file format to include full transaction-level data and mandatory master files to support improved tax reporting, automation, and data exchange under the Bookkeeping Act. While only providers of registered digital bookkeeping systems must adopt the new format, stakeholders are invited to submit feedback by 1 September 2025. The Danis... Read more
Denmark Expands E-Invoicing Requirements to the Private Sector

Denmark is expanding its long-standing public sector e-invoicing mandate to the private sector under the new Bookkeeping Act, requiring medium and large businesses to adopt certified digital systems starting in 2024. This phased rollout aims to modernize financial processes, enhance transparency, and align with EU digital trade standards, with full inclusion of most businesses by 2026. Denmark has... Read more