Tobacco, cigarettes, cigarette paper, chewing tobacco, snuff, cigars, coffee, incandescent lamps etc.
Learn more about excise duties on different kinds of tobacco, coffee, incandescent lamps etc. and see the exemptions.
Cigarettes and smoking tobacco
Tax is payable on cigarettes and smoking tobacco in Denmark.
The taxable area is:
processed tobacco
cigarettes
coarsely cut smoking tobacco
tobacco waste
finely cut smoking tobacco
heated tobacco
For more detailed and comprehensive legal information concerning cigarettes and smoking tobacco, see our Danish-language legal guide.
Subject to harmonised taxes
Cigarettes and smoking tobacco are subject to harmonised taxes.
Businesses subject to a registration obligation
Businesses and private individuals are obliged to register for the payment of tax on cigarettes and smoking tobacco.
For this tax, there is an obligation to register either:
as a tax warehouse keeper
as a temporarily registered consignee
as a goods consigner
for auction sale
as a private individual
Read more about how to register your business for excise duties in Denmark.
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
Manufacturing businesses may extract cigarettes and smoking tobacco without paying tax if this is for the sole purpose of examining the nature of the goods.
No tax exemption may be granted for cigarettes and smoking tobacco that are lost (disappeared) due to theft, including burglary/robbery.
Reimbursement of excise duty
The authorised tax warehouse keeper may, on application, be reimbursed for the value of revenue stamps in the following cases:
unused revenue stamps
used revenue stamps
fire, breakage and similar events
For more detailed and comprehensive legal information concerning tax exemption and tax reimbursement, see our Danish-language legal guide.
Cigars, cheroots and cigarillos
Tax is payable on cigars, cheroots and cigarillos in Denmark.
For more detailed and comprehensive legal information concerning cigarettes and smoking tobacco, see our Danish-language legal guide.
Subject to harmonised taxes
Cigarettes and smoking tobacco are subject to harmonised taxes:
Businesses subject to a registration obligation
Businesses and private individuals are obliged to register for the payment of tax on cigarettes and smoking tobacco.
For this tax, there is an obligation to register either:
as a tax warehouse keeper
as a registered consignee
as a temporarily registered consignee
as a goods consigner
for auction sale
Read more about how to register your business for excise duties in Denmark.
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
Manufacturing businesses may extract cigars, cheroots and cigarillos without paying tax if this is for the sole purpose of examining the nature of the goods.
No tax exemption may be granted for cigarettes, cheroots and cigarillos that are lost (disappeared) due to theft, including burglary/robbery.
Reimbursement of excise duty
It is possible to apply for reimbursement of the tax on cigars, cheroots and cigarillos that are transported to another EU member state for the purpose of commercial storage or remote sale. After the expiry of the tax period, registered consignees may declare the amount eligible for reimbursement directly on the tax declaration.
Businesses may apply to the Customs and Tax Administration for reimbursement of the tax on cigars, cheroots and cigarillos delivered to abroad. After the expiry of the tax period, registered consignees may declare the amount eligible for reimbursement for goods delivered to abroad directly on the tax declaration.
If the goods have been delivered to another EU member state, the business must be able to present copy no. 3 of the simplified accompanying document, issued in accordance with the EU rules, and stamped by the competent authority of the other EU member state.
If the goods have been delivered to locations outside the EU, the business must be able to present a printout of the confirmation of exit for the export of the goods. The Customs and Tax Administration may require further documentation or may accept alternative documentation that the goods have been exported from this country to locations outside the EU.
For more detailed and comprehensive legal information concerning tax exemption and tax reimbursement, see our Danish-language legal guide.
Cigarette paper and snuff
You must calculate and pay the tax on the issue of the goods, or on receiving the goods from abroad to Denmark.
Note that raw tobacco is not included in the taxable product area. Import of and trade in raw tobacco may only be conducted by businesses registered for the manufacture of tobacco products, including chewing tobacco and snuff.
For more detailed, comprehensive legal information concerning these taxes, see our Danish-language legal guide.
Incandescent lamps etc.
There is a tax on incandescent lamps etc.
Incandescent lamps that are subject to the rules for the tax on incandescent lamps, etc. include:
Electrical incandescent lamps which, besides ordinary light bulbs, also include electron flash lamps, and bulbs mounted in plastic Christmas trees used as decorative objects.
Gas discharge lamps, including fluorescent lamps, neon tubes and similar light tubes. This includes stamp lamps (glow plugs) and quartz burners for sunlamps.
There is no tax on:
LED bulbs (light-emitting diodes), as they are not incandescent lamps; and
single-capped energy-saving fluorescent tubes (energy-saving bulbs).
Note that as from 1 April 2019 the tax on electrical fuses was repealed
There is also tax on incandescent lamps etc. that are mounted in light fixtures received from abroad. This applies to incandescent lamps etc. fitted in lamps, suspended and steel lamps, chandeliers and similar light fixtures.
You must calculate and pay the tax on the issue of the goods, or on receiving the goods from abroad.
There is a triviality limit, which means that businesses with annual sale or annual import of taxable goods equivalent to excise duty that does not exceed DKK 10,000 do not have to register as tax warehouse keepers or consignees and pay excise duty.
For more detailed, comprehensive legal information concerning incandescent lamps etc., including examples of incandescent lamps etc., which are subject to and exempt from excise duty, respectively, see our Danish-language legal guide.
Coffee
There is a tax on coffee and extracts thereof, etc.
The following types of coffee and coffee extracts are subject to the tax:
raw coffee, customs position 0901 11-12
roasted coffee, customs position 0901 21-22
coffee extracts that do not contain any other ingredients than coffee, customs position 2101 11
goods that contain coffee or coffee extract, customs positions 0901 90 and 2101 12.
You must calculate and pay the tax on the issue of the goods, or on receiving the goods from abroad.
Registration, declaration and payment
Learn more about:
Payment of excise duties (slettet)
Exemption from excise duty
Exemption from or reimbursement of excise duty for goods delivered to abroad
There is no excise duty on taxable cigarette paper, chewing tobacco and snuff, incandescent lamps, etc., and coffee delivered by tax warehouse keepers to abroad. Businesses which are not registered as tax warehouse keepers may be authorised to reimbursement of excise duty for goods delivered to abroad.
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.
Exemption from duty for goods received from abroad
There is no excise duty on goods received from abroad, to the same extent and on equivalent conditions to those applying to exemption from duty under the provisions of the Danish VAT Act (Momsloven).
Exemption from excise duty for goods supplied to diplomatic missions
There is no excise duty on goods supplied to diplomatic missions, international institutions, etc.
Reimbursement of excise duty to certain organisations etc.
Organisations etc., which have been, and whose purpose in full or in part is to conduct humanitarian aid work, will be eligible for reimbursement of the excise duty on coffee and coffee extracts, etc., paid at a previous trading stage, provided that the goods are used for humanitarian purposes and the organisation etc. has not received payment for the goods.
For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty, see our Danish-language legal guide.
