The new VAT rules come as Denmark adapts to the EU rules.

The main rule

The main rule is that private tuition for adults aged 30 and over becomes subject to VAT as soon as you sell tuition and other VATable services for at least DKK 50,000 during a calendar year.

The exceptions

  • Education of children and young people will be exempt: At the end of the year, legislation will be proposed that private education of children and young people under the age of 30 will be exempt from VAT from 1 January.
  • Vocational courses are exempt: If the students attending your private courses have a predominantly business purpose for taking the course, you don't have to charge VAT. Ask your accountant or the tax authorities if you think this exemption may be relevant for your courses. You can also seek a binding answer from Skat.


Deductions on the way

Danish politicians are not enthusiastic about the new VAT requirement and therefore want to introduce a deduction for leisure education for adults aged 30 and over. This is according to the tax ministry's website:

"With the budget agreement for 2026, the government and the Conservative People's Party will, among other things, ensure that an exercise and music education deduction can be introduced that applies to adults aged 30 and over. A bill on the deduction will be presented in February 2026, but the deduction will apply already from 1 January 2026. The deduction will thus take effect at the same time as the change in VAT practice.
The deduction will have a ceiling of approximately DKK 1,750."


If you need to register for VAT

If you are unsure whether you need to register for VAT, you can call Skat's business hotline on 72 22 28 60 or (if you do not have a CVR number) on 72 22 18 18.

The courses you get paid for in 2025 are VAT-free, even if the course is not held until 2026, but if payment for the course is not due until 2026, VAT must be added to the price.