Denmark to Reintroduce Abolition of VAT on Books as Part of Relaunched Tax Package

• The new four-party Danish government has announced it will re-table the abolition of VAT on books – an initiative from the 2026 Finance Act that lapsed when the previous SVM government resigned following the election. [danishnews…cphpost.dk], [skm.dk]
• The measure forms part of a broader strategy to tackle Denmark’s “reading crisis”: currently books are taxed at the standard 25% VAT rate (the highest book VAT rate in the world), and the proposal would move them to a 0% VAT rate, aligning books with the existing zero rate already applied to newspapers. [vatcalc.com], [vatcalc.com]
• According to the Ministry of Taxation’s press release of 18–19 June 2026, the zero-rating of books is expected to take effect from 2027, subject to parliamentary approval, and is enabled by the EU’s 2022 VAT rate reform (Council Directive (EU) 2022/542) granting Member States flexibility to apply reduced/zero rates to cultural goods, including printed and digital publications. [skm.dk], [vatcalc.com]

Article

On 18 June 2026, the Danish Ministry of Taxation (Skatte- og Vækstministeriet) issued a press release confirming that the “firkløverregeringen” (four-leaf clover coalition) intends to re-submit several tax measures that fell when parliament dissolved before the election – including the removal of VAT on books (bogmomsen) and the abolition of the coffee excise duty. [skm.dk]

From a VAT perspective, this is the most significant element of the package. Denmark currently applies its standard 25% VAT rate to books – the highest in the world for printed publications, well above Finland (14%), Sweden (6%) and Norway (0%, outside the EU). Under draft Bill L 125, the zero rate would extend to printed books, e-books and audiobooks, joining newspapers which already benefit from a 0% rate. The estimated annual revenue loss is approximately DKK 330 million (~€44 million). [vatcalc.com], [marosavat.com] [vatcalc.com], [vatcalc.com]

The reform is legally enabled by the EU VAT rate freedoms introduced by Council Directive (EU) 2022/542, which expanded the categories of goods and services to which Member States can apply reduced or zero rates – cultural goods (including digital publications) being explicitly eligible. The Ministry has flagged it will closely monitor whether the VAT cut is passed through to consumers; if publishers retain margin rather than reducing retail prices, the policy may be revisited. [vatcalc.com] [vatcalc.com]

Because the four-party government lacks a parliamentary majority, the measures will need cross-party support in the Folketing. If adopted on the proposed timeline, the zero VAT rate on books would apply from 2027. [danishnews…cphpost.dk], [skm.dk]

Sources & official links

• 🇩🇰 Official press release – Skatte- og Vækstministeriet,“Regeringen genfremsætter lovforslag: Nu fjernes bogmomsen og kaffeafgiften – seniorer får massiv skattelettelse” (18 June 2026, Danish only): skm.dk
• 📰 Copenhagen Post / Ritzau –“Government ready to scrap book VAT and coffee tax again” (22 June 2026): danishnews.cphpost.dk
• 📰 Berlingske via Denmark Digest –“Government again prepares to abolish book VAT and coffee tax” (19 June 2026): denmarkdigest.dk
• 🧾 vatcalc.com –“Denmark to cut VAT on books to 0%”: vatcalc.com
• 🧾 vatcalc.com –“Denmark consumption tax updates July 2026” (Bill L 125): vatcalc.com
• 🧾 Marosa –“Denmark Plans to Abolish VAT on Books”: marosavat.com