TEDB Official Sourced · 2026 Reference
Denmark VAT: Dietary Supplements & Vitamins
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Denmark.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Denmark, supplies of Dietary Supplements & Vitamins are subject to the 25% standard rate.
Statutory Note: Food supplements and vitamins qualify for reduced VAT in several Member States (FR, IT, ES, NL, PL), but attract standard VAT in DE, UK, and others. Sports nutrition and wellness products generally incur standard VAT.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Denmark from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Denmark require charging Denmark VAT (25%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Denmark creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Denmark · TEDB 2026 STATUTORY ENGINE
Denmark Live Statutory VAT Verification: Dietary Supplements & Vitamins
Official European Commission TEDB calculation and legal classification for Denmark.
Frequently Asked Questions
The statutory VAT rate on Dietary Supplements & Vitamins in Denmark is 25% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Denmark, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Denmark) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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