General information
Denmark's new government has confirmed plans to reduce VAT on essential food products, with implementation expected in 2028. The government is still deciding whether the reduction should apply to all food items or only specific categories such as fruit and vegetables.
Currently, Denmark applies a standard 25% VAT rate to almost all goods and services, including food. The proposed reform would be a significant change from this long-standing approach. Two options are being considered: reducing the VAT rate on all food products (for example, from 25% to 20%) or introducing a reduced or zero VAT rate only for selected products such as fruit and vegetables.
The proposal aims to help address rising food prices, which increased by approximately 3–4% in early 2026. While EU rules allow such reduced VAT rates, the Danish Ministry of Finance has noted that implementing the changes would be technically complex and would require legislative amendments and updates to business systems. As a result, the reform is not expected to take effect before 2028.
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New document was uploaded: E-commerce Denmark - Legal requirements
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Already subscriber? LoginDenmark Publishes OIOUBL Schematron Hotfix Version 1.17.2
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