Denmark Excise Duties Guide (Punktafgifter)

What Are Excise Duties?

Excise duties are consumption taxes on specific goods and services, collected in addition to VAT. They apply regardless of whether the goods are produced in Denmark or imported. The duties are typically passed on to the end consumer in the selling price.

Common excise dutiable goods:

• Alcohol — Spirits, wine, beer, and other alcoholic beverages. Duties are based on alcohol content per litre.
• Tobacco and nicotine products — Cigarettes, cigars, pipe tobacco, snus, nicotine pouches, e-cigarette liquids.
• Chocolate, confectionery, and ice cream — Sugar-based products subject to the sugar tax (sukkerafgift).
• Energy products — Oil, coal, natural gas, electricity, and other fuels used for heating or industrial processes (energy tax / energiafgift).
• CO2 — Carbon dioxide tax on fossil fuels, with new rules from January 2025 for fishing, ferry, and aviation sectors.
• Pesticides and PVC — Environmental taxes on pesticide use and PVC production/import.
• Gambling — Taxes on slot machines, casino games, online gambling, and lottery activities.
• Passenger air travel — Tax on airline tickets for flights departing from Denmark.

As a general rule, your business must register for excise duties if it manufactures, sells, or imports any of these goods in Denmark. The specific registration threshold varies by product type. If you are unsure whether your goods are subject to excise duties, contact SKAT on 72 22 28 10.

Registering for Excise Duties

Registration for excise duties is done through TastSelv Erhverv. The process depends on your role in the supply chain.

Consignees: Businesses receiving excise goods (e.g., a brewery receiving alcohol, or a fuel distributor) must register as consignees (modtager). This involves providing details about the type and volume of goods you receive, your storage facilities, and your intended use of the goods.

Warehouse operators: Businesses operating a tax warehouse (afgiftslager) where excise goods are produced, processed, held, or dispatched must register as warehouse operators. Tax warehouse operators have specific obligations regarding security, stock records, and movement of goods under duty suspension. The warehouse must be physically secured and approved by SKAT.

Registered consignors: Businesses dispatching excise goods to other EU countries must register as consignors (afsender) to use the EMCS system for duty-suspended movements.

How to register: Log on to TastSelv Erhverv and navigate to the Excise duties section. Select the type of excise duty relevant to your goods and follow the registration steps. You will need your CVR number, details of your business activities, and information about your storage facilities. SKAT may inspect your premises before approving the registration. Registration is free, but you may need to provide a security guarantee (sikkerhedsstillelse) for duty-suspended movements of EU-harmonised goods. For step-by-step instructions, see SKAT's guide: How to register for excise duties.

Declaring and Paying Excise Duties

Excise duties are declared and paid monthly. The declaration deadline is the 15th of the month after the tax period ends.

Example: If you receive excise goods in January, you must declare and pay the duty by 15 February.

How to declare: Log on to TastSelv Erhverv and navigate to the Excise duties section. Select the relevant duty type and enter the quantity of goods received or manufactured during the period. The system calculates the duty amount based on current rates. You can submit the declaration digitally and pay via the same portal. Most accounting and ERP systems can integrate with SKAT's excise duty declaration API for automated filing. Keep records of all declarations for at least 5 years from the end of the financial year.

Late declaration consequences: Late filing triggers interest charges and may result in a forced assessment by SKAT. Repeated late filings can lead to increased security requirements or revocation of your tax warehouse authorisation.

Reimbursement and Deduction of Excise Duties

If you have paid excise duties on goods that are later exported, used for exempt purposes, or destroyed, you may be entitled to a reimbursement or deduction.

When reimbursement applies:

• Goods exported to non-EU countries (the duty is refunded upon proof of export).
• Goods destroyed under SKAT supervision (e.g., damaged spirits destroyed under customs supervision).
• Goods used for industrial purposes where the duty is not intended to apply (e.g., alcohol used for manufacturing pharmaceuticals).
• Fuel used for certain exempt purposes (e.g., fuel used in agriculture or manufacturing processes).

How to apply: Submit a reimbursement application through TastSelv Erhverv or using the relevant SKAT form. You must provide documentation of the export, destruction, or exempt use. SKAT processes reimbursement applications within 30–60 days. For detailed guidance, see SKAT's guide: Reimbursement or deduction of excise duties.

Deregistering for Excise Duties

When your business no longer trades in goods subject to excise duties, you must deregister. Common scenarios: closing the business, ceasing to import/manufacture excise goods, or selling the tax warehouse.

How to deregister: Log on to TastSelv Erhverv and navigate to the Excise duties section. Select "Deregister" for each relevant duty type. You must file a final declaration covering all goods up to the deregistration date. If you have a tax warehouse, you must dispose of all duty-suspended goods (either pay duty on them, move them to another warehouse, or export them) before deregistration. SKAT may conduct a final inspection of your premises. Deregistration does not remove your obligation to retain records — you must keep all excise duty records for 5 years after deregistration. For step-by-step instructions, see SKAT's guide: How to deregister for excise duties.

International Trade — EU-Harmonised Goods and EMCS

Certain excise goods are EU-harmonised, meaning they are subject to excise duties throughout the EU. This applies to tobacco, alcohol, and energy products. If you trade these goods within the EU, special rules apply.

EU-harmonised goods: Purchases of alcohol, tobacco, or energy products from other EU countries must be notified to SKAT in advance through the EMCS system. The movement must be authorised by SKAT before the goods can be dispatched. Sellers must verify that the buyer is registered for excise duties in their country.

EMCS (Excise Movement and Control System): EMCS is an EU-wide electronic system for tracking duty-suspended movements of excise goods. When goods move between tax warehouses in different EU countries under duty suspension, the movement is registered in EMCS from dispatch to receipt. Key requirements:

• The consignor creates an electronic administrative document (EAD) in EMCS before dispatch.
• The consignor must be a registered consignor with a tax warehouse authorisation.
• The consignee must be a registered consignee with a valid excise registration.
• The movement must be completed within a specified time limit (typically 7 days for most goods).
• The consignee reports receipt of the goods in EMCS within 5 days of arrival.
• If the goods are not received within the time limit, SKAT investigates and may demand payment of duty.

Exports to non-EU countries: Excise goods exported outside the EU are duty-free, provided the export is documented with customs proof (customs export declaration, proof of exit). The goods must leave the EU within a specified timeframe. Reimbursement of duty can be claimed after export is confirmed.

Distance selling of excise goods: If you sell excise goods directly to consumers in other EU countries (distance selling), you may need to register for excise duties in the destination country. Special rules apply for alcohol and tobacco distance selling. In some cases, VAT registration may also be required. For details, see SKAT's guide: Distance selling of excise goods.

Passenger Tax on Airline Travel

Denmark imposes a passenger tax (passagerafgift) on air travel departing from Danish airports. The tax applies to all commercial flights with passengers, including charter flights and low-cost carriers.

Rates (2026): The passenger tax rate varies by destination. Flights within Europe have a lower rate than intercontinental flights. Check current rates at skat.dk. The tax is collected by the airline and declared to SKAT on a monthly basis. Airlines operating flights from Denmark must register for the passenger tax through TastSelv Erhverv. The declaration is due by the 15th of the month following the flight period. Exemptions apply for transit passengers (connecting flights), children under 2 years old, and certain state/military flights.

CO2 Tax on Fishing, Ferry, and Aviation

From January 2025, new CO2 tax rules apply to commercial fishing, domestic ferry operations, and domestic air services. These sectors were previously exempt from CO2 taxation on fuel.

Key rules: Businesses in these sectors must register for CO2 tax on fuel used in their operations. The tax is calculated based on fuel consumption and CO2 emission factors. The declaration is made through TastSelv Erhverv on a monthly basis. Transitional rules and reduced rates may apply in the first years. If your business operates in one of these sectors, register with SKAT and begin tracking fuel consumption from January 2025. Reimbursement is available for fuel used in certain exempt activities (e.g., fishing in the North Sea beyond territorial waters). For details, see SKAT's guide: CO2 tax on fishing, ferry, and aviation. For a comprehensive overview of all green business taxes, including the broader CO₂ tax under the 2022 Green Tax Reform, see our Green Business Tax Guide →.

Gambling, Lotteries, and Competitions

Denmark taxes gambling activities including slot machines, casino games, online gambling, lotteries, and competitions. The rules apply to both Danish and non-Danish businesses offering gambling services to Danish residents.

Key points: Gambling operators need a licence from the Danish Gambling Authority (Spillemyndigheden) and must register for gambling tax with SKAT. The tax rate varies by gambling type (slot machines, online casino, betting, lottery). Returns are filed monthly. From 1 January 2025, new rules apply for lottery and bingo activities. Non-Danish businesses providing gambling activities to Danish residents may also have tax obligations. For details, see SKAT's guide: Gambling, lotteries, and competitions.

Excise Duty Rates

Excise duty rates are set by law and adjusted periodically. You can find the current rates for each product category at skm.dk under "Satser og beløbsgrænser" (Rates and thresholds) in the legislation section (currently in Danish).

Where to find rates: The specific excise duty rate for your product depends on the product category, quantity, and alcohol/nicotine/energy content. Rates are typically specified per litre (alcohol), per kilogram (tobacco), per kWh (energy), or per tonne (CO2). Always verify the current rate before filing your declaration. SKAT publishes rate updates via the excise duties newsletter and on skm.dk. Subscribe to the Newsletter — Excise Duties on skat.dk to receive updates on rate changes and new rules.

FAQs

What goods are subject to excise duties in Denmark?

Alcohol, tobacco/nicotine products, chocolate/confectionery/ice cream, energy products (oil, coal, gas, electricity), CO2 emissions, pesticides, PVC, gambling services, and passenger air travel. If your business manufactures, sells, or imports these goods, you likely need to register.

How often do I need to declare excise duties?

Monthly — declarations are due by the 15th of the month after the tax period. For example, January's duty is due by 15 February. Some specific duties may have different frequencies; check the rules for your product type.

What is EMCS and when do I need to use it?

EMCS (Excise Movement and Control System) is the EU-wide electronic system for tracking duty-suspended movements of alcohol, tobacco, and energy products. You must use it when moving these goods between tax warehouses in different EU countries without paying duty upfront.

Can I get a refund of excise duties on exported goods?

Yes — excise duties paid on goods exported to non-EU countries can be reimbursed. You must apply through TastSelv Erhverv with proof of export (customs documentation). Reimbursement typically takes 30–60 days.

How do I deregister from excise duties?

Log on to TastSelv Erhverv, navigate to Excise duties, and select deregister for each relevant duty type. File a final declaration covering all goods up to the deregistration date. Dispose of all duty-suspended goods before deregistering. Keep records for 5 years after deregistration.

What is the passenger tax on air travel?

A tax on commercial flights departing from Danish airports. The airline collects it from passengers and declares it monthly. Rates vary by destination (intra-Europe vs intercontinental). Transit passengers and children under 2 are exempt.