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Home page // Have you remembered the excise duties?
There are many more excise duties than the ones we know on chocolate, cigarettes and spirits, for example. ...
June 6, 2017

There are many more excise duties than those we are familiar with, such as chocolate, cigarettes and spirits. Businesses need to pay special attention to the obligation to register.

In Denmark, we have a long tradition of imposing taxes on selected goods to regulate demand. In technical terms, these taxes are called excise, environmental or energy taxes.

Most people are familiar with taxes on beer, wine, spirits and cigarettes etc., but there are many other overlooked excise duties, and unlike private consumers, businesses need to be particularly vigilant because the purchase, sale and production of goods by businesses always has consequences for the obligation to pay excise duties.

In general, excise duties apply to the following product groups:

  • Ice cream, chocolate and confectionery
  • Tobacco, cigarettes, chewing tobacco and snus
  • Beer, wine and spirits
  • Coffee, tea and extracts
  • Almonds, nuts and certain seeds
  • Packaging, bags, disposable tableware and PVC films
  • Portable batteries and accumulators
  • Tires
  • PVC and phthalates
  • Vehicles
  • Gasoline, diesel, gas, coal, mineral oils and electricity
  • Incandescent lamps and electrical fuses
  • Certain insurances
  • Pesticides and chlorinated solvents
  • A variety of environmental taxes, raw materials and waste
  • Gambling, betting and class lotteries

Businesses need to pay special attention

Basically, there are two situations where the company is obliged to register, declare and pay excise duties:

  • When purchasing goods from abroad that are subject to excise duty
  • When producing goods subject to excise duty

Normally, excise duties must be declared and paid every month. There are several forms of registration, depending on the individual excise law. In some situations, a security deposit may be required. You register with the Danish Business Authority at Virk.dk.

This is where things often go wrong

In Denmark, it's generally easy to start a business, but it can be difficult to keep up with the many rules and administrative tasks that come with it. At inforevision, we experience that both large and small companies overlook excise duty - especially when purchasing goods from abroad, where companies forget to register and pay the taxes.

It's often the more obscure excise duties on coffee, tea, disposable tableware, packaging and goods containing nuts and chocolate that companies overlook.

More information

If you are unsure whether your company has to pay excise duties, or if you have questions about VAT and taxes, you are welcome to contact inforevision.

VAT and tax consultant
Michael Sølund
T 39 53 50 05
mic@inforevision.dk

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