Denmark — VAT News

Latest VAT legislation, rulings and regulatory updates for Denmark.

Official GuidanceJun 12, 2026

Danish Tax Council Rules Job-Focused Danish Language Courses for Refugees Are VAT-Exempt

The Danish Tax Council has ruled that specialized Danish-language courses aimed at helping refugees from a country identified only as "Y1" find and keep jobs in agriculture and cleaning are exempt from VAT as vocational education, in a binding decision published June 8, 2026 (SKM2026.274.SR).

Administrative NewsJun 11, 2026

Danish Tax Council: No VAT Liability for Third-Country Direct Sales

Denmark's Tax Council ruled that sellers using DDU/DAP terms with consumer as importer avoid Danish VAT registration and sales tax obligations.

CJEU CaseMay 2, 2026

Denmark May Limit VAT Group Membership to Curb Abuse, AG Says

European Court advocate general finds 100% ownership requirement for exempt entities joining VAT groups may be justified to prevent tax advantages contrary to scheme's purpose.

Law & RegulationJun 15, 2025

Denmark Enacts DAC8 and CARF Implementation Law

Law No. 409 implements EU Directive 2023/2226 on administrative cooperation and OECD's Crypto-Asset Reporting Framework, effective May 1, 2025.

Official GuidanceJun 12, 2026

Danish Tax Council Rules Job-Focused Danish Language Courses for Refugees Are VAT-Exempt

Administrative NewsJun 11, 2026

Danish Tax Council: No VAT Liability for Third-Country Direct Sales

Denmark's Tax Council ruled that sellers using DDU/DAP terms with consumer as importer avoid Danish VAT registration and sales tax obligations.

CJEU CaseMay 2, 2026

Denmark May Limit VAT Group Membership to Curb Abuse, AG Says

European Court advocate general finds 100% ownership requirement for exempt entities joining VAT groups may be justified to prevent tax advantages contrary to scheme's purpose.

Law & RegulationJun 15, 2025

Denmark Enacts DAC8 and CARF Implementation Law

Law No. 409 implements EU Directive 2023/2226 on administrative cooperation and OECD's Crypto-Asset Reporting Framework, effective May 1, 2025.

Newsletter

Weekly VAT updates in your inbox

Legislation, court rulings and compliance alerts across all jurisdictions.

Denmark Monthly Updates — Past Issues

2026

2025