VAT on books
VAT on books in Denmark
Denmark has one VAT rate, 25%, and books pay it, in print, as ebooks and as audiobooks. That may change. A bill introduced in October 2026 would zero-rate books from 1 July 2027.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Danish Tax Agency (Skattestyrelsen) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 25% | Standard rate | Bill L 125 (2025-26), retsinformation.dk |
| Ebooks | 25% | Standard rate | Bill L 125 (2025-26), retsinformation.dk |
| Audiobooks | 25% | Standard rate | Bill L 125 (2025-26), retsinformation.dk |
| Most other goods and services | 25% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Denmark
- A first bill to zero-rate books from 1 July 2026 lapsed when the general election was called, so books still pay 25%. Bill L 36 (2026-27)
- The new bill, L 36, was introduced on 7 October 2026. It would make printed books, ebooks and audiobooks 0% from 1 July 2027, with an ISBN as a key test. Lending and streaming or subscription access would not be covered. Bill L 36
- Danish newspapers are already at 0%. The bill would extend that rule to books, and publishers would pay a payroll tax on book sales instead. Bill L 36
How EU VAT works when a reader in Denmark buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Denmark pays the rate for Denmark, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Denmark, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
Questions authors ask about Denmark
What VAT do Danish readers pay on ebooks?
25%, the same as everything else in Denmark. There is no reduced rate for books today.
Is Denmark removing VAT on books?
A bill introduced in October 2026 would make books 0% from 1 July 2027. We could not confirm it has passed. Until then, books pay 25%.
Would an ebook subscription get 0% under the plan?
No. The bill covers buying books, printed, ebook or audiobook, but not lending or streaming and subscription access.