From 1 January 2026, Denmark will overhaul its VAT regulations in the fitness and wellness sector. This legislative change will end the current VAT exemption for many training and leisure services and bring Denmark in line with EU directives. If you’re a personal trainer, gym owner, yoga teacher or operate any commercial fitness activity in Denmark, this new rule will likely affect your pricing, invoicing, bookkeeping, and obligations to the Danish Tax Agency (Skattestyrelsen).
In this detailed guide, we explain what’s changing, who is affected, and what practical steps you should take before 2026. We also explain how Andreas Regnskab can help you through the transition.
Why the VAT Change Is Happening
Until now, Denmark exempted a wide range of leisure and fitness activities from VAT, classifying them as “teaching” or recreational instruction. However, recent rulings from the European Court of Justice (ECJ) and subsequent pressure from the EU Commission have prompted Denmark to revise its VAT Act (momsloven). In 2025, Skatteministeriet (Danish Ministry of Taxation) confirmed that this exemption will end for most commercial providers starting 1 January 2026.
What Services Will Become VAT-Liable in 2026?
From 1 January 2026, the following services will be subject to 25% VAT (moms):
- Personal training (one-on-one or private sessions)
- Group fitness instruction (yoga, dance, spinning, aerobics, crossfit, etc.)
- Workshops and hobby-oriented instruction (e.g. sports coaching, pilates, recreational movement)
- Commercially provided mental sports (e.g. bridge, chess clubs) if turnover exceeds DKK 50,000/year
This applies regardless of whether the instruction takes place at a gym, outdoors, online or at a private studio. If it’s a paid activity offered commercially, it will no longer be exempt from VAT.
Who Will Be Affected?
The new rules apply to all for-profit businesses, including:
- Sole proprietors (enkeltmandsvirksomhed)
- Limited companies (ApS, A/S)
- Commercial gyms, wellness centers and training platforms
If your annual taxable revenue exceeds DKK 50,000, you will be obliged to register for VAT and begin charging moms. Only non-profit associations (foreninger) offering amateur sports or community activities with no profit motive are unaffected.
What Services Will Still Be Exempt?
There are several important exceptions:
- Healthcare-authorized treatments – e.g. physiotherapy, chiropractic sessions and injury rehabilitation delivered by certified healthcare professionals will continue to be VAT-free under §13(1) of the VAT Act. See more here: Momsfritagede sundhedsydelser
- Youth and education exemption – Services aimed at individuals aged under 30 are expected to remain VAT-exempt under proposed legislation (part of the 2026 Finance Act). This means that if you offer classes targeted exclusively to clients 29 or younger, those may not be subject to VAT. However, you will need to document the client’s age and segregate VAT-exempt and taxable income in your accounts.
- Vocational or job-related education – Courses designed to enhance professional skills may still be VAT-free if they meet the definition of “faglig uddannelse” (vocational education). For instance, training other fitness professionals could fall under this exemption.
When Does the Change Happen?
- Effective date: 1 January 2026 (no transitional period)
- VAT registration threshold: DKK 50,000/year taxable turnover
- First VAT filing: Typically Q1 2026 (due 1 May 2026)
If you expect to exceed DKK 50,000 turnover, you should register for VAT via virk.dk or contact us, so we can get it done for you.
Practical Impact on Fitness Businesses
1. Pricing and Client Communication
You will need to decide whether to absorb the 25% VAT cost or raise your prices. For example:
- Current price: 400 DKK per session
- New price (with VAT): 500 DKK (400 + 25%)
Be sure to explain the VAT adjustment clearly to clients. Most will understand if they know it’s a regulatory change.
2. Invoicing and VAT Returns
All invoices must show your CVR number, VAT amount and total gross price. You’ll be responsible for submitting quarterly (or monthly) VAT returns through SKAT’s TastSelv Erhverv portal.
3. Expense Deductions
Once VAT-registered, you can deduct input VAT on business purchases – including training equipment, rent, marketing, and software. This helps offset the tax liability.
4. Elimination of Payroll Tax (lønsumsafgift)
Previously, some fitness providers were subject to payroll tax instead of VAT. With the shift to VAT, this obligation disappears for those affected, which can improve margins.
5. Youth Segmentation and Record-Keeping
If you serve both adults and youth clients, you must separate VAT-exempt and VAT-liable revenues. Most accounting systems can be configured to track this distinction.
New Tax Deduction for Clients (Motionsfradrag)
To mitigate the VAT’s impact on individuals, the government will introduce a motionsfradrag (exercise deduction) starting in 2026. Adult clients (30+) will be able to deduct a portion of gym fees, classes or personal training from their personal income tax.
While exact amounts and eligibility criteria are still being finalized, you should be ready to inform clients and issue proper receipts or payment confirmations to support their tax filings.
How Andreas Regnskab Can Help You Prepare
Navigating new tax obligations doesn’t have to be stressful. At Andreas Regnskab, we support Danish and international clients in the wellness and fitness space with:
✅ VAT registration and CVR setup
✅ Invoice template updates and bookkeeping system setup
✅ Ongoing VAT filing and SKAT correspondence
✅ Separation of youth/adult income and VAT segmentation
✅ Advice on pricing strategy and client communication
✅ Guidance on motionsfradrag and documentation standards
We’ll make sure you’re compliant, prepared, and confident heading into 2026.
Contact Us
Need help assessing how the VAT rules will apply to you? Send us a message at [email protected] or visit our contact page.
We’re ready to guide you through every step.
Disclaimer: This article summarizes current legal and regulatory updates as of Q4 2025.