General information
The new four-party Danish government has announced plans to reintroduce the abolition of VAT on books, a measure that was part of the 2026 Finance Act but lapsed when the previous SVM government resigned.
Currently, books in Denmark are taxed at the standard 25% VAT rate — the highest in the world. By contrast, Finland applies 14%, Sweden 6%, and Norway 0% (outside the EU). Newspapers in Denmark already benefit from a 0% VAT rate.
Proposed Reform:
- Zero VAT on books: Printed books, e-books, and audiobooks would all be exempt.
The change is enabled by Council Directive (EU) 2022/542, which allows Member States to apply reduced or zero rates to cultural goods, including digital publications.
The zero VAT rate is expected to take effect from 2027, subject to parliamentary approval.
Because the coalition lacks a majority, cross-party support in the Folketing will be required.
The package also includes the abolition of the coffee excise duty.
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