Summary
- Denmark presented its proposed Finance Bill for 2027 to parliament on 9 October 2026.
- The bill incorporates the budgetary effects of Bill L 36, including a proposed zero VAT rate for qualifying books.
- The book measure still requires separate legislation and remains subject to parliamentary adoption.
Extended article
The Danish government presented its proposed Finance Bill for 2027 on 9 October 2026. The budget reflects a wider tax-reduction programme and incorporates the expected budgetary effect of measures already presented in Bill L 36, including the proposed abolition of VAT on qualifying books.
Under Bill L 36, the proposed zero rate would apply from 1 July 2027 to printed books, e-books and audiobooks. Book lending and streaming services would remain outside the measure. Suppliers would retain input VAT deduction rights because the treatment is zero rating rather than exemption. The Finance Bill does not by itself complete the VAT amendment, and the final scope and commencement depend on adoption of the separate legislation.
Exact sources
Denmark Reintroduces Proposal for Zero VAT on Books from July 2027
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.
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