VAT in Denmark (called MOMS in Danish) is 25 per cent. It is always included in your hotel and restaurant bills as well as in any other bill for services rendered, admission charges and in purchase prices. Travellers from non-EU countries can have the VAT on goods and gifts to an amount of more than DKK 300 / € 40 refunded on leaving the country - see Tax Free Shopping.

Read more about refund of Danish VAT