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What is exempt from VAT in Denmark?

Services without Danish VAT

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Short answer

A short list of services is exempt from the 25% Danish VAT. It covers services in the health sector, school teaching, artistic work and charitable activities. Transport of passengers is also exempt, and renting out real estate is as a rule exempt too. Trade in real estate and goods or services sold for a charitable or non-profit purpose are also VAT-free.

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Why

  1. Exempt means no VAT is added to the price at all.
  2. Train, bus and other passenger transport tickets carry no VAT.
  3. Most other goods and services carry the standard 25%.

Details

Trade with other countries can have a different VAT rate.

Tip

If you start a business in Denmark, read the full rules on exempt services on skat.dk before you register for VAT.

What may differ

The list on skat.dk gives examples, not every case; the exact rules depend on the type of service.

Common misconception

Food is VAT-free in Denmark.

What actually happens

Food is not on the list of exemptions; they cover services such as health care, school teaching and passenger transport.

People also ask

  • What is the VAT rate in Denmark?
  • Can tourists get a VAT refund in Denmark?
  • What is most expensive in Denmark compared with the EU?

Sources

This answer is for reference only. Prices, fees and taxes change, so check the official sources before you plan your budget.

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