Denmark VAT Rates
The standard rate in Denmark is 25%, in force since 1 January 1992. Before that, Denmark changed it 6 times since 1967 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
25%
Since 1 January 1992 — 34 years
Previous rate
22%
Until 31 December 1991
First recorded rate
10%
From 3 July 1967
Denmark VAT Rates in Force Today
- Standard rate
- 25%
- Reduced rates
- None
- Super-reduced rate
- None
- Parking rate
- None
- Local name
- Moms (moms)
- Currency
- DKK
Checking a Danish VAT number rather than a rate? The number format, its regex and verified example numbers are on the Denmark VAT number page.
Standard Rate Changes in Denmark
| In force from | Until | Standard rate |
|---|---|---|
| 1 January 1992 | Current | 25% |
| 30 June 1980 | 31 December 1991 | 22% |
| 1 October 1978 | 29 June 1980 | 20.25% |
| 3 October 1977 | 30 September 1978 | 18% |
| 29 June 1970 | 2 October 1977 | 15% |
| 1 April 1968 | 28 June 1970 | 12.5% |
| 3 July 1967 | 31 March 1968 | 10% |
More on Denmark
- Denmark VAT number formatNumber structure, regex pattern and verified examples.
- Denmark VAT validation APIEndpoint, response fields and code samples for this country.
- Denmark Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Denmark VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Danish filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.