Denmark: Updates on zero‑rate VAT on books and delayed liability for mind sports

Denmark has announced several important VAT updates affecting cultural and recreational activities. From 1 July 2026, the sale of physical books, e‑books and audiobooks will be subject to a zero VAT rate, while suppliers retain the right to deduct input VAT; subscription‑based and streaming services remain subject to VAT. In addition, a recent ruling has recognised bridge as a VAT‑exempt cultural activity, and the Danish Tax Agency has postponed the planned introduction of VAT on mind sports such as bridge, chess and backgammon until 1 January 2027, providing temporary certainty for affected organisations while the rules are further assessed.

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