The table below shows the most common rates of energy taxes that can be reimbursed. For most businesses, electricity and water tax refunds are particularly relevant.
The rates apply to purchases delivered and invoiced after January 1, 2022 and the remainder of 2022 and after January 1, 2023.
Remember to adjust the rates when you post.
| Energy form | Tax rate 2023 | Reimbursement 2023 | Tax rate 2022 | Reimbursement 2022 |
|---|---|---|---|---|
| Electricity | Jan. 1 - June 30: 0.008 kr./kWh | Jan 1 - June 30: 0.004 kr./kWh | Jan 1 - June 30: 0.903 kr./kWh | Jan 1 - June 30: 0.899 kr./kWh |
| July 1 - Dec 31: 0.697 kr./kWh | July 1 - Dec 31: 0.693 kr./kWh | July 1 - Sept 30: 0.763 kr./kWh | July 1 - Sept 30: 0.759 kr./kWh | |
| Oct. 1 - Dec. 31: 0.723 kr./kWh | Oct. 1 - Dec. 31: 0.719 kr./kWh | |||
| Water | 6.37 kr./m3 | 6.37 kr./m3 | 6.37 kr./m3 | 6.37 kr./m3 |
| Natural gas* | 2,531 kr./m3 | Depends on usage | 2,496 kr./m3 | Depends on usage |
| Gas and diesel oil* | 2,293 kr./ltr. | Depends on usage | 2,261 kr./ltr. | Depends on usage |
| Fuel oil* | 2,598 kr./ltr. | Depends on usage | 2,561 kr./ltr. | Depends on usage |
*Only relevant for certain types of businesses.
VAT-registered companies can, as a starting point, be reimbursed for the tax on electricity. The refund of electricity must be reduced by DKK 0.004/kWh, which relates to the EU's minimum tax requirements, which the company must pay itself.
However, in 2022, businesses covered by Appendix 1 of the Electricity Tax Act will still not be eligible for a refund of electricity tax for process purposes. The annex covers a wide range of liberal professions, including lawyers, agencies (including security agencies and marriage agencies), surveyors, brokers, advertising companies, accountants and consulting engineers, etc.
However, this rule has changed from January 1, 2023, so that all VAT-registered businesses can now be reimbursed for the tax on electricity regardless of what it is used for.
VAT-registered businesses can get a refund of the water tax to the same extent as they are entitled to deduct VAT. There are no restrictions on the refund, as long as the water is consumed by the business in connection with VATable activities.
The main rule is that a business can be reimbursed for electricity and water tax, but some businesses can be reimbursed for oil and gas tax depending on the type of business and the use of oil and gas respectively.
If your company uses oil and gas in production or as fuel, you are welcome to contact us for an assessment of whether you are entitled to a deduction and if so, which deduction.