Denmark tax news
AskColm has 14 articles tagged Denmark, drawn from over 130 tax sources. The most recent is dated 26 September 2026.
Showing the latest 14.
Denmark e-invoicing push delayed to March 2027
Denmark has delayed its mandatory digital certified invoicing and bookkeeping requirements to March 2027, pushing back an earlier planned implementation timeline. The mandate requires businesses to adopt certified digital bookkeeping systems capable of generating and storing e-invoices in compliance with…
Investors Can't Escape Danish Tax Fraud Case, 2nd Circ. Says
The Second Circuit Court of Appeals has ruled that investors cannot avoid liability in a major Danish tax fraud case, commonly known as the 'cum-ex' dividend withholding tax scheme. The defendants allegedly participated in a scheme to fraudulently reclaim Danish…
Denmark to Scrap 25% Book VAT to Boost Reading and Cut Prices
Denmark is planning to eliminate its 25% VAT rate on books in a policy move aimed at encouraging reading and reducing consumer prices. The proposed reform would make Denmark one of the few EU member states to apply a zero…
Comments on T-268/25: Danish requirement of 100% interest for VAT grouping contrary to EU law
A commentary on Case T-268/25 examines whether Denmark's requirement of 100% ownership interest as a condition for VAT grouping is contrary to EU law. The case challenges the strictness of Denmark's threshold, which may conflict with the EU VAT Directive's…
Denmark Plans to Abolish VAT on Books — Zero Rate Proposed from 2027
Denmark is proposing to introduce a zero VAT rate on books, with the measure planned to take effect from 2027. The proposal would eliminate the current VAT charge on books, making them more affordable for consumers and aligning Denmark with…
Introducing the 2026 Denmark VAT Guide
A 2026 Denmark VAT guide has been introduced, providing comprehensive guidance on VAT compliance requirements in Denmark. The guide covers key aspects of Danish VAT regulations, registration thresholds, filing obligations, and compliance procedures relevant for businesses operating in or trading…
Denmark Moves to Peppol-Based Nemhandel e‑Invoice
Denmark is transitioning its e-invoicing infrastructure to a Peppol-based Nemhandel framework, modernizing the country's existing electronic invoicing system. This shift aligns Denmark with the broader European Peppol network standard, facilitating interoperability for businesses trading domestically and across borders. The Nemhandel…
Denmark – VAT on books
Denmark has introduced or amended VAT rules relating to the taxation of books, potentially aligning physical and digital book VAT treatment or adjusting the applicable reduced rate. The article examines the Danish VAT framework for books, the policy rationale behind…
Bookkeeping Act Phase-In Complete; NemHandel by Default from July 2026
Denmark has completed the phase-in of its Bookkeeping Act, with NemHandel becoming the default e-invoicing infrastructure from July 2026. NemHandel, Denmark's national Peppol-based network, is now the standard channel for electronic invoice exchange for businesses subject to the Bookkeeping Act.…
Denmark: Consultation completed on transition to a single Peppol e-invoicing standard
Denmark has completed a public consultation on transitioning to a single Peppol e-invoicing standard. The consultation examined the move toward a unified Peppol-based framework for electronic invoicing, aiming to streamline and standardize e-invoicing processes across Danish businesses and public sector…
Denmark Closes Public Consultation on Transition to Peppol — One Common E-Invoice Specification (OIOUBL → Peppol BIS)
Denmark has closed its public consultation on transitioning from the existing OIOUBL e-invoice standard to Peppol BIS, moving toward a single common e-invoice specification. This shift aligns Denmark with the pan-European Peppol framework, standardising electronic invoicing across public and potentially…
Denmark Plans Single Peppol-Based E-Invoicing Standard
Denmark is planning to adopt a single Peppol-based e-invoicing standard, streamlining its electronic invoicing infrastructure under a unified framework. The move aims to simplify compliance for businesses by consolidating existing formats into one interoperable standard aligned with the pan-European Peppol…
Completed consultation on the transition to Peppol – One common e-invoice specification
Denmark's NemHandel has concluded a public consultation on transitioning to Peppol as the common e-invoicing standard, establishing a unified e-invoice specification for Danish businesses. The consultation examined national adaptations required for Denmark's e-invoicing framework within the Peppol network. A hearing…
Denmark Debates Food VAT Cut
Denmark is considering a reduction in the VAT rate applied to food products. The debate centres on whether lowering the standard 25% VAT rate on foodstuffs would ease the cost-of-living burden on consumers. Denmark currently applies a single unified VAT…