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Generic Tax Name Excise duty - Chocolate and sweets
Tax name in the national language Afgift af chokolade og sukkervarer
Tax name in English Excise duty on chocolate and sweets
Member State DK-Denmark
Tax in force since 1968/12/18
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law on tax on chocolate and sweets. Statutory Notice No 567 of 3 August 1998 and later amendments. Current legislation: law number 752 of 10th of June 2013.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Registrered businesses.

 
Tax object and basis of assessment

Chocolate and chocolate products, liquorice products, marzipan, sweets, effervescent products, chewing gum, cakes with a certain sugar, cacao or chocolate content etc. Certain products that can be used for the production of chocolate and sweets, such as almonds, nuts and cocoa nuts, are subject to raw materials tax.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

DKK 25.97 per kg net weight of chocolate and sweets with a content of sugar above 0.5g per 100g and DKK 22.08 per kg net weight of chocolate and sweets wih a content of sugar below 0.5g per 100g. (Chocolate and chocolate products, liquorice products, marzipan, sweets, effervescent products, chewing gum, cakes with a certain sugar, cacao or chocolate content, etc.).

 

Tax on raw materials such as almonds, grains and the like                    
       DKK per Kg

Raw acajou nuts, raw almonds, raw abricot and peach kernels,

raw cocoa beans, and raw cashew nuts.

  29.14

Processed acajou nuts, processed almonds, processed abricot and

peach kernels, and processed cashew nuts.

  34.88

Raw and processed brazil nut kernels, raw and processed walnuts,

pistachios, pecans, raw hazelnuts, cocoa shells, cocoa waste,

residues from the extraction of oil of taxable fruits with kernels and nuts,

unless the good is considered unfit for human consumption.

  19.41
Processed hazelnuts   23.29
Almonds in shell   14.65
Hazelnuts in shell and peanuts without shell   9.73
Processed peanuts   11.59
Raw and processed coconuts and peanuts in shell   5.79
     
Financial levy1    
Coco   5.79
Processed peanuts   11.59
     

1 Imposed on goods which are not taxable but contains taxable components,

and which are imported from abroad.

   
 
Tax due date

As a general rule, on the delivery of the goods from the registered businesses.

Registered businesses are required, after the end of a tax period of one month but not later than by the 15th day of the following month, to declare to the customs service the weight of the goods on which the business is required to pay tax.

 
Tax collector
 
Special features

Businesses producing taxable goods are required to register with the customs service.

Wholesale businesses are not bound, but are entitled to register.

Imports:

The tax on imported goods becomes due on entry. Registered businesses are, however, allowed to take the goods into stock without being assessed for tax at the time of entry.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d214azc + d214azd

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,014.08 DKK 0.11
2011 1,744.58 DKK 0.10
2010 1,665.22 DKK 0.09
2009 1,351.16 DKK 0.08
2008 1,379.79 DKK 0.08
2007 1,426.18 DKK 0.08
2006 1,411.62 DKK 0.08
2005 1,405.67 DKK 0.09
2004 1,368.68 DKK 0.09
2003 1,326.87 DKK 0.09
2002 1,341.64 DKK 0.10
2001 1,316.91 DKK 0.10
2000 1,340.16 DKK 0.10

Comments