Denmark Plans to Abolish VAT on Books — Zero Rate Proposed from 2027

Summary

The Danish government has announced plans to abolish VAT on books by introducing a 0% VAT rate for printed books, e-books, and audiobooks from 2027, subject to parliamentary approval. The proposal revives a measure that had previously formed part of the 2026 Finance Act but lapsed following the resignation of the former government. If enacted, the reform would remove books from Denmark’s standard 25% VAT rate, marking a significant shift in the country’s VAT policy and supporting broader cultural and educational objectives.
The proposal reflects a broader political commitment to improve access to literature and strengthen Denmark’s publishing sector. By extending the zero rate to both physical and digital books, the government aims to ensure equal VAT treatment regardless of format, in line with developments elsewhere in the European Union that permit Member States to apply reduced or zero VAT rates to electronic publications. The measure is expected to lower consumer prices, encourage reading, and support authors, publishers, and booksellers across the Danish market.
Although the proposal has been politically announced, it has not yet been enacted and remains subject to the legislative process. Businesses operating in the Danish publishing and retail sectors should therefore monitor developments closely while continuing to apply the existing VAT rules until the legislation is formally adopted. If approved, the reform will require updates to invoicing systems, pricing structures, and VAT compliance processes before the planned entry into force in 2027.

Article

The Danish government’s proposal to abolish VAT on books would introduce a 0% VAT rate for printed books, e-books, and audiobooks from 2027, replacing the current application of the standard 25% VAT rate. The measure is intended to promote access to literature, modernise the VAT treatment of digital publications, and support Denmark’s publishing industry. While the proposal represents an important policy change, businesses should note that it remains subject to parliamentary approval before it becomes law.