VAT Rules

At first, the Danish VAT rules and the 25% VAT rate can be dissuasive to many foreign companies and decision makers considering hosting a meeting or congress in Denmark.

In order to break down any prejudices against hosting a congress or a meeting in Denmark due to Danish VAT, the National Development Organization for Business Tourism, MeetDenmark, has prepared a number of VAT-guidelines in collaboration with The Danish Chamber of Commerce and KPMG Acor Tax:

• Guidelines targeted non-Danish associations, organizations, etc. that wish to host a congress in Denmark with a non-commercial aim:

• Guidelines for Danish VAT – for congresses etc. held by non-profit organizations

• Guidelines for Danish VAT – for congresses (short version)

• Guidelines for business meetings (without participation fees) in Denmark

Overall it is the case that goods and services are subject to VAT in Denmark – as in other European countries. But if your Danish congress or meeting is VAT liable, you are – with very few exceptions – entitled to deduct VAT on all your costs. And if your organization is non-profit and the purpose of your congress is educational or scientific, you have various opportunities to choose whether the delegate fee should be VAT liable or VAT exempted.