Summary
- Bill L 36 proposes a 0% VAT rate for qualifying books from 1 July 2027.
- The proposal covers printed books, e-books and audiobooks, but not book lending or streaming services.
- Because the measure is a zero rate rather than an exemption, suppliers would retain the right to deduct related input VAT.
Extended article
Denmark has reintroduced a tax-relief package containing a proposed zero VAT rate for books. Under Bill L 36, qualifying printed books and electronically supplied books, including e-books and audiobooks, would move from the 25% standard rate to 0% from 1 July 2027. Lending and streaming services would remain outside the proposed measure.
The distinction between zero rating and exemption is important. A zero-rated supplier charges VAT at 0% while retaining input VAT deduction rights on associated costs. The proposal has not yet changed the applicable rate, so publishers, booksellers and digital-content providers should treat it as a legislative watch item until it is enacted and the final scope and effective date are confirmed.
Exact sources
