Excise duties on goods

The packaging tax consists of three tax elements: 

• A volume-based tax designed as a unit tax on certain beverage packaging. 

• A weight-based tax on carrier bags of paper and plastic, etc. 

• A weight-based tax on disposable plates etc. 

The tax obligation concerns bags (carrier bags) of paper or plastic, etc. with a handle or similar, such as straps or snips that can be tied, and which: 

• have a capacity up to the handle of at least 5 litres, and

• can reasonably be replaced by fabric bags, carrier nets, bags and similar. 

There is no tax on the following bags: 

• closed bags (top-welded) for, for example, kitchen towels and toilet paper; and 

• bags that are immediately comparable with carrier nets and bags, such as bags of very strong plastic.

Exemption from and reimbursement of excise duty 

Exemption from excise duty 

There is tax exemption for goods imported or received from abroad to the same extent and under the same conditions as VAT exemption under the provisions of the Danish VAT Act and the Danish Packaging Tax Act (Emballageafgiftsloven). 

Businesses may be granted (authorised) exemption from excise duty for export packaging (unit-taxed packaging) purchased in Denmark or imported from abroad, and which is not circulated in Denmark. 

Export packaging is unit-taxed packaging which is filled with content and is only circulated outside Denmark. The packaging must therefore be purchased in Denmark or imported from abroad by businesses intending to add content and then export the goods. 

Reimbursement of excise duty 

Businesses which are not registered as tax warehouse keepers under the Packaging Tax Act may receive reimbursement of the tax for unused or filled packaging delivered to abroad. It is a condition that the annual reimbursement is at least DKK 500. 

For used packaging (filled packaging), however, no tax may be reimbursed in addition to the tax payable on equivalent new packaging.  

There is no access to excise duty reimbursement for filled packaging (canned beer, etc.) delivered to ships and aircraft in EU traffic for sale to passengers in Danish waters/airspace, to subsequently be carried into the country.  

Businesses that are not registered under the Danish Excise Duties Act (Afgiftsloven) as tax warehouse keepers may be granted reimbursement of excise duty for carrier bags, disposable plates, etc. and PVC foils delivered to abroad. It is a condition that the annual reimbursement is at least DKK 500. 

Read more about how to claim reimbursement on this page. 

For more detailed, comprehensive legal information concerning waste see our Danish-language legal guide.

The tax obligation in principle concerns all waste received by a business subject to a registration obligation, for the purpose of deposit of the waste. 

The tax obligation arises on supply to a business subject to a registration obligation. 

Tax is payable on construction waste, soil fill, compost and slag, etc., which are added to a landfill for the purpose of regular cover of the waste. 

Tax is payable on waste at landfills, etc., which only achieve environmental approval and thereby a registration obligation after they have been established. The tax obligation arises in conjunction with the subsequent approval. For administrative reasons, the municipal council determines the weight of the waste at such landfills. 

There are a number of exceptions to the tax obligation.

Businesses and facilities subject to a registration obligation 

The general rule is that businesses and facilities which receive waste for landfill that is subject to the municipal council’s allocation obligation, or a municipal collection scheme, must be registered. 

The following businesses and facilities are exempt from registration: 

• Facilities for the deposit of soil contaminated with oil, chemicals or heavy metals, and remediation sediment. 

• Facilities for the deposit of soil from the beet washing process. 

• Recycling plant.

For more detailed, comprehensive legal information concerning waste see our Danish-language legal guide.

There is a tax on raw materials that are recovered or imported. 

Businesses which recover or import less than 200 m3 of raw materials per year are not required to register or pay tax. 

Raw materials are a joint designation for the soil and rock recovered from land and from the sea. The most common raw materials are sand, gravel, stone, granite, lime, chalk, clay, moclay and sphagnum. 

For more detailed, comprehensive legal information concerning which raw materials are taxable and a related conversion factor, see our Danish-language legal guide.

Businesses subject to a registration obligation 

Extraction 

Businesses which commercially extract taxable raw materials must be registered. Commercial extraction is extraction for which an extraction licence is required. Commercial land-based extraction of raw materials may only take place under a licence from the Regional Council. 

Import 

Businesses which commercially import raw materials must be registered. Registered businesses are entitled to receive taxable raw materials from other registered businesses without settlement of the tax. 

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

It is possible to apply for exemption from and reimbursement of excise duty. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty for raw materials, see our Danish-language legal guide.

Tax is payable on piped water that is used in Denmark. 

The taxable product area is water that is led through pipelines from waterworks or local borings/wells. The decisive factor concerning the tax obligation is that the water is consumed in Denmark and that the water is piped. This applies irrespective of the quality of the water, including the quality of drinking water.  

When taxable piped water is received from abroad, tax is paid on receipt, unless the consignee is a waterworks. Rainwater or drainage water collected in basins or similar is not taxable, even if it is led to a property via a pipeline.

Businesses subject to a registration obligation

Waterworks must be registered as tax warehouse keepers for the tax on piped water. 

Businesses and institutions, etc. which deliver goods and services subject to the provisions of the Danish VAT Act (Momsloven), and which, on delivering these goods and services, consume water piped from their own borings/wells, or from water supplies with less than ten recipients, must be registered if the stated water consumption exceeds 1,000 m3 per year.  

Owners of properties that are solely supplied from local borings/wells are not required to apply for registration. On the other hand, the tax must be paid to the municipality or to the public utility company which undertakes collection on behalf of the municipality. 

VAT-registered businesses are not required to be registered if they are solely supplied from local borings/wells and use piped water for purposes for which full reimbursement is granted. An example might be an agricultural business which uses water to irrigate fields. Tax is payable, however, to the extent that some of the water is also used for private consumption. 

For more detailed, comprehensive legal information concerning piped water and whether your business must be registered for the excise duty, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

It is possible to apply for exemption from and reimbursement of excise duty. 

Concerning the tax exemptions generally applicable under exemption from and reimbursement of excise duty, piped water is solely subject to the condition that the tax warehouse keeper can deliver water without tax to: 

• another registered business  

• abroad; and 

• diplomats 

On practical grounds, the scheme for exemption from tax on water supplied to diplomats is administered as a reimbursement scheme. This means that the provision does not directly affect the collection of water tax by waterworks. 

By applying to the Customs and Tax Administration, diplomatic missions, etc., are eligible for reimbursement of the water tax. 

As a general rule, VAT-registered businesses which purchase water are eligible for reimbursement of the water tax to the same extent as the business has a deduction right for incoming VAT (input VAT) on the water. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.

A party that commercially manufactures or retreads tyres or which, for commercial purposes, receives tyres or retreaded tyres from abroad with the size designation 5.00-8, or larger or massive rubber rings, must pay a fee.

Businesses subject to a registration obligation

A business activity producing retreaded tyres is obliged to pay the fee on all tyres produced and supplied. This is irrespective of whether the business owns the tyres, or whether the tyres are supplied by a customer that receives the tyres after retreading has taken place. 

For more detailed, comprehensive legal information concerning tyre fees, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty

Exemption from excise duty

The following are exempt from the fee: 

• Tyres, including spare tyres, fitted on vehicles received from abroad 

• Tyres, including spare tyres, used for installation on the manufacture of new vehicles

• Worn-down tyres imported by a reprocessing company authorised by the Danish Environmental Protection Agency (Miljøstyrelsen), under section 20, for direct processing 

• Retreaded tyres for which it can be documented that the worn-down tyres were collected in Denmark, see section 16(3)

• Tyres for which the owner recycles the tyre by retreading, whether the retreading takes place in Denmark or abroad

Reimbursement of excise duty 

Businesses that are not registered with the Danish Tax Agency may receive reimbursement of the fee for new tyres for which the fee has been paid, that are supplied to abroad. 

Businesses which produce new motor vehicles, etc. for which tyres have been used for which the fee has been paid, may receive reimbursement of the fee that has been paid. 

For more detailed, comprehensive legal information concerning exemption from fees and reimbursement of fees, see our Danish-language legal guide.

There is a tax on authorised pesticides. Pesticides are the generic term for plant protection agents (pesticides) and biocides. 

The basis for determining whether a pesticide is taxable will be the Environmental Protection Agency’s decision concerning the authorisation obligation. If the product is approved, it will be subject to excise duty. 

Plant protection agents are agents approved by the Environmental Protection Agency as plant protection agents for use in Denmark under Chapter 7 of the Danish Chemicals Act (Kemikalieloven) or the Pesticides Regulation (no. 1107/2009). Plant protection agents not approved by the Environmental Protection Agency are prohibited and may not be used. 

Biocides and microbiological pesticides are agents approved by the Environmental Protection Agency under one of these product groups for use in Denmark under Chapter 7 of the Chemicals Act or the Biocides Regulation (no. 528/2012). 

Contact the Environmental Protection Agency for more information via www.miljøstyrelsen.dk 

For more detailed, comprehensive legal information concerning, pesticides, see our Danish-language legal guide

Businesses subject to a registration obligation

For this tax, there is an obligation to register 

• as a tax warehouse keeper 

• for paid work 

• as a registered consignee

• for remote sale

For more detailed, comprehensive legal information concerning, pesticides, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

There is tax exemption for goods imported or received from abroad to the same extent and under the same conditions as apply to tax exemption under the provisions of the Danish VAT Act and the Danish Pesticide Tax Act (Bekæmpelsesmidddelafgiftsloven). 

There is no tax on goods delivered to diplomatic missions, international institutions, etc. 

Reimbursement on export  

Businesses that export goods for which tax has been paid may receive reimbursement of the tax.   

Registered businesses which export biocides may achieve reimbursement of the tax on a calculated basis if the amount of the tax is not known because the tax was paid in previous circulation stages. If there is no wholesale price for biocides etc. subject to section 7 of the Pesticide Tax Act, the tax value is the retail price of the export product, less 20%.  

The provision was adopted by Act no 1532 of 27 December 2014 and took effect as from 1 July 2013. 

If a product with an attached price tag is exported, the exporter must destroy the price tag before export and immediately notify the Danish Tax Agency thereof. Note that reimbursement can only be achieved for products for which the tax was settled before 1 July 2013, in connection with export. 

Pesticides that are exported after being used for the curing of cereals and seeds are deemed to be subject to the reimbursement provision. 

Reimbursement for registered consignees 

Registered consignees may, without authorisation, after the expiry of the excise duty period, declare the amount eligible for reimbursement for goods delivered to abroad directly on the tax declaration. 

For more detailed, comprehensive legal information, see our Danish-language legal guide.

There is a tax on certain chlorinated solvents. 

Chlorinated solvents are chemical substances or liquids that are included in a number of products with different uses. Solvents are used in industry, dry cleaners and in healthcare, among other things. The tax obligation concerns the most commonly used solvents. Solvents impact both the working environment and groundwater. 

A financial levy must also be paid on taxable chlorinated solvents when the solvent is part of an otherwise duty-free product with a concentration of more than 1% by weight.  

Businesses must calculate and pay the tax on the issue of the goods, or on importing the goods from abroad. The tax liability also concerns the supply of recovered taxable solvents. 

Businesses which produce, receive from abroad or recover taxable solvents for the purpose of sale do not have to register or pay tax, however, if the quantity of taxable goods corresponds to a tax that does not exceed DKK 10,000 per annum.

Taxable products 

Certain chlorinated solvents: 

• tetrachlorethylene 

• trichlorethylene 

• dichloromethane. 

Examples of goods subject to the financial levy are: 

• degreasing agents 

• cleaning agents 

• glue 

• paint 

For more detailed, comprehensive legal information concerning chlorinated solvents, see our Danish-language legal guide.

Businesses subject to a registration obligation 

For this tax, there is an obligation to register: 

• as a tax warehouse keeper 

• as a registered consignee 

• for remote sale

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

There is tax exemption for goods imported or received from abroad to the same extent and under the same conditions as those applicable to tax exemption under the provisions of the Danish VAT Act. For more detailed, comprehensive legal information, see our Danish-language legal guide. 

There is no tax on goods delivered to diplomatic missions, international institutions, etc. 

Reimbursement on export 

Businesses that are not registered as tax warehouse keepers are eligible for reimbursement of the tax on goods that are exported. This also applies to goods that are not taxable as such, but which contain taxable chlorinated solvents. It is a condition that the annual reimbursement is at least DKK 500. 

Reimbursement for registered consignees 

Registered consignees may, without authorisation, after the expiry of the excise duty period, declare the amount eligible for reimbursement for goods delivered to abroad directly on the tax declaration.  

The minimum annual amount of DKK 500 will not apply to the declaration of the amount eligible for reimbursement for goods delivered to abroad. 

Closed facilities 

Businesses may be authorised for reimbursement of the tax paid on solvents used in closed facilities where no chlorinated solvents are discharged to the environment. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.

There is a tax on hermetically sealed nickel-cadmium accumulators (closed nickel-cadmium batteries). Businesses must calculate and pay the tax on the issue of the goods, or on receiving the goods from abroad.

Taxable products 

Hermetically sealed nickel-cadmium batteries are closed nickel-cadmium batteries with a solid electrolyte. The batteries can be charged. They are sold as loose batteries (round cells, button cells and flatpack) and in cordless appliances, such as hand vacuum cleaners, electric toothbrushes, mobile phones and power drills.

Used batteries are also subject to the tax obligation. Tax (a financial levy) is payable on batteries in cases where the batteries are components in other products such as hand tools, electric toothbrushes, mobile phones, PCs, video cameras and cars, etc. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.

Businesses subject to a registration obligation 

For this tax, there is an obligation to register either: 

• as a tax warehouse keeper 

• as a registered consignee 

• for remote sale

• financial levy

Your business may refrain from registering as a tax warehouse keeper or consignee and from paying tax if the amount of taxable goods issued or received corresponds to tax that does not exceed DKK 10,000 per year.  

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

There is exemption from excise duty for goods imported or received from abroad to the same extent and under the same conditions as those applicable to tax exemption under the provisions of the Danish VAT Act. 

There is no tax on goods delivered to diplomatic missions, international institutions, etc. 

Deduction for tax warehouse keepers 

There is deduction from the taxable quantity for goods: 

• delivered to another registered tax warehouse keeper, or

• delivered to abroad. Only consumption in Denmark is taxed

• delivered for use on board aircraft or ships of 5 gross register tonnes or more, excluding sports aircraft and pleasure craft, 

• which at the business or during transport to and from the business was lost in a fire or similar

• returned to the tax warehouse keeper if the buyer is reimbursed for the price of the goods, including the tax. The deduction achieved on entry to the accounts may solely be for an amount equivalent to the tax calculated at the applicable rate on the invoice date. The deduction for returned batteries, etc., is subject to the condition that a credit advice is issued for the reimbursed amount. The credit advice must state on which date and under which invoice number the batteries were taxed.

Reimbursement on export 

Businesses that are not registered as tax warehouse keepers may achieve reimbursement of the tax paid on exported goods. This also applies to goods which are not taxable, but which contain goods for which tax has been paid. 

Businesses that are not registered as tax warehouse keepers may also achieve reimbursement of the tax on batteries delivered for use on board aircraft or ships of 5 gross registered tonnes or more, with the exception of sports aircraft and pleasure craft. 

It is a condition that the business is able to document that tax has been paid on the batteries, and that the annual reimbursement is at least DKK 500.  

Registered consignees 

Registered consignees may, without authorisation, after the expiry of the excise duty period, declare the amount eligible for reimbursement for goods delivered to abroad directly on the tax declaration. The annual minimum amount of DKK 500 will not apply to the declaration of the amount eligible for reimbursement for goods delivered to abroad.

The declaration and payment obligation concerns all portable batteries and accumulators. The declaration and payment obligation applies irrespective of whether they are sold in bulk or as part of other entities, such as equipment or similar. 

For more detailed, comprehensive legal information concerning portable batteries and accumulators, see our Danish-language legal guide.

Exemptions from the reporting and payment obligation 

The reporting and payment obligation does not concern portable batteries and accumulators that are electrical bicycle batteries or incorporated into 

• equipment related to the protection of Denmark’s vital security interests, weapons, ammunition and other equipment, apart from products that are not manufactured for specific military purposes; or 

• equipment intended to be launched into space.

Definition of portable batteries and accumulators 

A portable battery or portable accumulator is: Any battery or button cell battery, or any battery pack or accumulator that is 

• sealed; 

• can be handheld; and

• is not an industrial battery or an industrial accumulator, or a car battery or a car accumulator. 

A button cell battery is: Any small round portable battery or any small round portable accumulator, of which the diameter exceeds the height, for use in special equipment such as hearing aids, wristwatches, small portable equipment and emergency power. 

Car and industrial batteries or accumulators: 

• Car battery or accumulator: Any battery or accumulator that supplies power to starter motors, lights and ignition systems.  

• Industrial batteries or accumulators: Any battery or accumulator developed solely for industrial or commercial purposes, or used in any type of electric vehicle.

Businesses subject to a registration obligation 

Manufacturers and importers must register with the DPA system (Danish Producer Responsibility) for producer responsibility and at www.virk.dk, where it is also possible to register for other excise duties. Read more about how to register at www.virk.dk on this page.  

There is producer responsibility for handling scrapped portable batteries and accumulators. The responsibility applies to producers and importers of portable batteries and accumulators. Responsibility is held by the party which markets batteries and accumulators for the first time in Denmark. Producer responsibility entails that producers and importers are charged for the marketed volume of portable batteries and accumulators. The payment is charged as a tax. 

Producer or importer is any party in Denmark that in the first stage commercially markets batteries or accumulators, including if they are incorporated into equipment or vehicles in Denmark. 

Marketing means that the goods are transferred or made available to third parties, with or without remuneration. 

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

There is no exemption from or reimbursement of excise duty for portable batteries and accumulators.

There is a tax on the sulphur content of fossil fuels and propellants such as coal and mineral oil products.  

There is also a tax on the sulphur content of other sulphurous fuels, such as straw and waste.  

Sulphur dioxide (SO2) is a colourless gas that is mainly formed on the combustion of sulphurous fuels, such as fuel oil and coal, and which is released into the air. 

However, sulphur tax is only payable on fuels and propellants with a sulphur content exceeding 0.05%. This means that, in practice, petrol, light diesel fuel, low-sulphur diesel fuel and sulphur-free diesel fuel are exempt from sulphur tax. 

Power plants, combined heat and power plants and large businesses which measure the volume of sulphur dioxide (SO2) discharged into the air may instead be permitted to pay tax on this volume. An application for this must be submitted to the Danish Tax Agency. 

Businesses which limit sulphur emissions by cleaning the smoke, or which bind the sulphur into other materials, may receive reimbursement of the tax on the volume of sulphur that is cleaned or bound into other materials, in ash for example.

Taxable products 

If they contain more than 0,05% sulphur, the sulphur content of the following products is taxed: 

• gas and diesel fuel 

• fuel oil and bitumen 

• firing tar 

• petroleum

• coal (including coal briquettes), coke, cinders and coke gravel

• petroleum coke 

• lignite briquettes and lignite 

• leaded petrol 

• unleaded petrol 

• autogas (LPG) 

• other liquefied petroleum gas (LPG) 

• gas (other than LPG) resulting from the refining of mineral oil (refinery gas) and as a by-product of refining processes 

• natural gas 

• straw, wood pellets with sulphurous binder, waste and other sulphurous fuels fired into production facilities with an injected power of more than 1,000 kW. 

For more detailed, comprehensive legal information concerning taxable products subject to the rules, as well as documentation requirements, see our Danish-language legal guide.

Businesses subject to a registration obligation 

For this tax, there is an obligation to register as a tax warehouse keeper or to register as a consignee. 

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

Tax exemption

There is tax exemption for:  

• goods delivered to diplomatic missions, etc.;

• jet fuel delivered to aircraft; 

• goods delivered to ships on international charter; 

• goods delivered to fishing vessels; 

• petrol for technical use other than motor fuel; 

• imports of oil products in fuel tanks or spare canisters; and 

• goods for the manufacture of equivalent goods 

For more detailed, comprehensive legal information concerning tax exemption for goods with a taxable sulphur content, see our Danish-language legal guide.

Reimbursement of excise duty

Excise duty is reimbursed for: 

• goods used for ferry services, small fishing vessels, etc.; 

• goods other than jet fuel used in aircraft; and 

• goods exported, etc. by non-registered businesses 

Registered businesses which pay tax on the taxable sulphur content of consumed goods (fuels), and which limit the emission of sulphur dioxide (SO2) into the air by cleaning the smoke, may achieve reimbursement of the tax on the volume of sulphur that is removed during the tax period.  

The same applies to businesses which bind sulphur into other materials etc.

Tax is payable on the CFC content when the gas is used in or for the manufacture of specified goods.  

Tax is payable on HFCs, PFCs and SF6 irrespective of the products in which the gases are used or used to produce.  

Tax is also payable when the gases are present in compounds with other substances. 

For more detailed, comprehensive legal information concerning taxable products, see our Danish-language legal guide. 

Definition of CFCs, HFCs, PFCs and SF6 

In Denmark, CFCs are currently mainly used solely for laboratory purposes which are not subject to the tax. Under environmental legislation, it is still permitted to use CFCs in medical spray cans, but this is not currently the case in Denmark. 

HFCs, PFCs and SF6 are popularly referred to as fluorinated greenhouse gases or f-gases. The gases are artificially produced chemical compounds used in place of CFCs.

Businesses subject to a registration obligation 

For this tax, there is an obligation to register either   

• as a tax warehouse keeper 

• as a registered consignee; or

• for remote sale

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty 

Exemption from excise duty 

Businesses registered as tax warehouse keepers may supply taxable gases without excise duty. 

The use of CFCs has now almost ceased, but CFCs are still used for laboratory purposes which are not subject to the tax. 

For more detailed, comprehensive legal information concerning tax exemption for CFCs and certain industrial greenhouse gases (HFCs, PFCs and SF6), see our Danish-language legal guide.

Reimbursement of excise duty 

Businesses which are not registered tax warehouse keepers may apply to the Danish Tax Agency for reimbursement of excise duty.  

Reimbursement of the excise duty is subject to the condition that: 

• the business can document that the gas was used for a purpose which gives entitlement to reimbursement; 

• the business can provide documentation, for example manufacturer’s declarations, of the exported goods’ content of taxable gases;

• the annual reimbursement is at least DKK 500; and that

• tax has been paid on the gases in question.

For more detailed, comprehensive legal information on tax exemptions for CFCs and certain industrial greenhouse gases (HFCs, PFCs and SF6), see our Danish-language legal guide.

Read more about how to apply for reimbursement of excise duties on this page.

Tax is payable on domestic and industrial wastewater discharged in Denmark. Tax is payable on the basis of the levels of the pollutants in the wastewater.

The wastewater is taxable, whether it comes from groundwater or from the drying of raw materials in a manufacturing process.

Process wastewater (distillate from an evaporation process) from sprinkling on percolation installations planted with willows is taxable under the Danish Wastewater Tax Act (Spildevandsafgiftsloven).

Taxable wastewater dischargers

Tax is payable on: 

• Wastewater treatment plant to which more than one property is connected (shared wastewater treatment plant, public and private).

• The owner of a property with drains that discharge wastewater outside a treatment plant (single discharger).

Businesses subject to a registration obligation 

The following wastewater dischargers must notify registration: 

• Wastewater treatment plant with more than one associated property; 

• Properties with drains that are not connected to a shared wastewater treatment plant, and

• which are to pay tax on the actual measured number of m3 of water discharged; or

• which are to pay tax on the concentration of taxable substances actually measured; or 

• which are to pay tax on the declared concentration of substances; or 

• which are to pay tax on another basis than the standards laid down. 

Register your business at virk.dk.

Non-registered wastewater dischargers 

Other single dischargers, i.e. owners of properties that discharge wastewater outside a shared wastewater treatment plant, are not required to register as wastewater dischargers. These single dischargers pay tax via the municipality. 

The municipality in which the individual property is located collects the wastewater tax for properties with their own discharge to a septic tank or similar installation, collection tank or percolation plant. This will primarily concern properties in scattered settlements outside the sewerage network, also called properties in the open landscape or properties outside the sewerage catchment area. The municipality may determine that public utility companies may levy the tax. 

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty

Exemption from excise duty

Registered businesses will be exempt from excise duty on: 

• Wastewater discharged from the parts of multi-stranded wastewater treatment plants that are primarily designed for the disposal of surface water (separation systems). Discharges from separation systems are not taxable. This applies even if authorisation has been granted for the discharge of other types of lightly polluted water than surface water via the system.  

• Wastewater discharged from overflow structures. Discharges from overflow structures include overflow structures in sewerage networks and overflow structures within the area of the wastewater treatment plant. Overflow structures therefore differ from discharges in that water is only discharged during periods with an extraordinarily high volume of water in the wastewater system. The exemption entails that the registered wastewater discharger does not incur costs for the measurement and analysis of the wastewater that is discharged as described. 

There is also tax exemption for: 

• Process wastewater discharged from marine, salt and freshwater fish farms.  

• Direct discharge via diversion wells, groundwater lowering and other separate discharge of groundwater or surface water, when the water is diverted outside the wastewater treatment plant. This applies, for example, to cooling water in which the volume of taxable substances is no greater in the discharged water than in the flow from the water supply source in question, and filter rinsing water from waterworks.  

• Discharge of water from mussel cleaning facilities where there is a correlation between the water supply source and the recipient of the wastewater (recipient).  

Reimbursement of excise duty 

Registered wastewater dischargers will be reimbursed by offsetting on the tax declaration. Businesses that discharge wastewater to wastewater treatment plants must apply to the Danish Tax Agency for reimbursement. As documentation for the reimbursement, the business must be able to submit invoices or separate statements showing the tax amount.

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.

There is a tax on the nitrogen content of fertilisers etc. The tax is levied on the content of nitrogen (N) in chemical, mineral and organic fertilisers. 

For more detailed and comprehensive legal information concerning which fertilisers are taxable, see our Danish-language legal guide. 

Businesses subject to a registration obligation 

For this tax, there is an obligation to register either:   

• as a tax warehouse keeper 

• as a registered consignee; or 

• for remote sale  

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty

Exemption from excise duty 

Fertilisers of which the total nitrogen content is less than 2% of the fertiliser’s total weight are exempt from tax. The triviality limit is equivalent to tax that does not exceed DKK 10,000 per year.

Business registered as tax warehouse keepers may supply fertilisers containing nitrogen without any tax, when the supply is made to: 

• Other tax warehouse keepers 

• Abroad 

• Businesses registered under the Act on the Use of Fertilisers by Agriculture and Concerning Nutrient-Reducing Measures (Lov om jordbrugets anvendelse af gødning og om næringsstofreducerende tiltag) 

• Businesses that are authorised by the DanishTax Agency to receive taxable goods without tax 

There is tax exemption for goods imported or received from abroad to the same extent and subject to the same conditions as apply to tax exemption under the provisions of the Danish VAT Act. 

There is no tax on goods supplied to diplomatic missions, international institutions, etc. 

Exemption from duty for goods for other industrial use 

Businesses which use taxable goods exclusively for other commercial purposes than plant nutrition or   de-icing may be authorised to receive taxable goods without tax, from registered businesses.  

Authorisation can be obtained by application to the Tax Agency, whereby the business provides a declaration that the taxable goods are solely used in the industrial activity for purposes other than plant nutrition or de-icing. 

A condition for the authorisation of tax exemption is that the authorised party has an annual consumption of nitrogen of 2,000 kg or more. 

Reimbursement of excise duty 

Businesses that are not registered as tax warehouse keepers under the Danish Nitrogen Tax Act (Kvælstofafgiftsloven) may receive reimbursement of the tax on goods that are 

• delivered to abroad; 

• delivered to businesses registered under the Act on the use of fertilisers by agriculture and concerning nutrient-reducing measures;

• delivered to businesses authorised to receive taxable goods for industrial use without tax; or which

• the business itself uses for other commercial purposes than plant nutrition or de-icing.

It is a condition that the annual reimbursement for the goods described above is at least DKK 1,000.

Registered consignees may, without authorisation, after the expiry of the excise duty period, declare the amount eligible for reimbursement for goods delivered to abroad directly on the tax declaration. The annual minimum amount of DKK 1,000 will not apply to the declaration of the amount eligible for reimbursement for goods delivered to abroad.

Read about how to apply for reimbursement of excise duty on this page. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.

Car owners are required to pay an environmental contribution. Therefore, this is not a normal excise duty paid on a product. The contribution is intended to finance the reimbursement paid to the car owner when a car is delivered for waste management. 

The environmental contribution is collected by the insurance companies together with the premium on the statutory motor vehicle liability insurance. Read more on this page about motor vehicle liability insurance 

The environmental contribution is paid in by the insurance companies to the Danish Customs and Tax Administration (Skatteforvaltningen) at the same time as the tax payment of motor vehicle liability insurance.  

The contribution concerns the following motor vehicles: 

• Cars designed to be used for the carriage of maximum nine persons, including the driver (passenger vehicle M1) 

• Cars designed to be used for the carriage of goods and with a maximum permitted weight not exceeding 3,500 kg (van N1).

Tax is payable on nitrogen oxides emitted to the air on combustion. NOx is an overall designation for nitrogen oxides. The tax is levied on the nitrogen content (N) of chemical, mineral and organic fertilisers. 

Read more in our Danish-language legal guide about the requirements made of businesses that are to perform measurements or voluntarily measure the emission of nitrogen oxides to the air on combustion.

Businesses subject to a registration obligation

For this tax, there is an obligation to register   

• as a tax warehouse keeper to be registered, 

• as a tax warehouse keeper that can be registered, or

• as a consignee 

Read more about how to register your business for excise duties.

For more detailed, comprehensive legal information concerning businesses subject to the regulations, see our Danish-language legal guide.

Exemption from and reimbursement of excise duty

Exemption from excise duty

Businesses registered as tax warehouse keepers under the Danish NOx Tax Act (NOx-afgiftsloven) may deliver goods free of tax to: 

• Diplomatic missions, international institutions, etc. 

• For use in commercial aircraft 

• For use on board ships on international charter, but excluding pleasure craft

• For use on board fishing vessels with a gross tonnage of 5 tonnes or more, or a gross registered tonnage of 5 tonnes or more, but excluding pleasure craft. 

Reimbursement of excise duty 

Business with facilities that either have or in future will take measures which will lead to the limitation of the emission of nitrogen oxides into the air may request tax reimbursement from the Danish Tax Agency. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.