VAT on books
VAT on books in Denmark
Denmark has one VAT rate, 25%, and books pay it, in print, as ebooks and as audiobooks. That may change. A bill introduced in October 2026 would zero-rate books from 1 July 2027.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Danish Tax Agency (Skattestyrelsen) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 25% | Standard rate | Bill L 125 (2025-26), retsinformation.dk |
| Ebooks | 25% | Standard rate | Bill L 125 (2025-26), retsinformation.dk |
| Audiobooks | 25% | Standard rate | Bill L 125 (2025-26), retsinformation.dk |
| Most other goods and services | 25% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Denmark
- A first bill to zero-rate books from 1 July 2026, lapsed when the general election was called, so books still pay 25%. Bill L 36 (2026-27)
- The new bill, L 36, was introduced on 7 October 2026. It would make printed books, ebooks and audiobooks 0% from 1 July 2027, with an ISBN as a key test. Lending and streaming or subscription access would not be covered. Bill L 36
- Danish newspapers are already at 0%. The bill would extend that rule to books, and publishers would pay a payroll tax on book sales instead. Bill L 36
Selling to readers in Denmark: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Denmark at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Denmark €12.50. €2.50 of that is the 25% VAT on ebooks in Denmark, which you pay over.
- A paperback priced at €20.00 and posted to Denmark from another EU country takes the 25% rate for printed books in Denmark once your sales to other EU countries pass €10,000 a year: €5.00 of VAT.
- If you live in Denmark yourself, sales to readers in Denmark always take the rates above, and they go on your usual VAT return in Denmark, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Denmark
What VAT do Danish readers pay on ebooks?
25%, the same as everything else in Denmark. There is no reduced rate for books today.
Is Denmark removing VAT on books?
A bill introduced in October 2026 would make books 0% from 1 July 2027. We could not confirm it has passed. Until then, books pay 25%.
Would an ebook subscription get 0% under the plan?
No. The bill covers buying books, printed, ebook or audiobook, but not lending or streaming and subscription access.