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Generic Tax Name Excise duty - Mineral waters and the like
Tax name in the national language Afgift af mineralvand mv
Tax name in English Excise duty on mineral waters and the like
Member State DK-Denmark
Tax in force since 1998/08/03
If abolished, date on which the tax ceases to apply 2014/01/01
Business version date 2014/01/01
Version date 2014/01/03
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 excise duty on mineral water etc., see statutory note No. 419 of 27. May 2012 and later amendments.

 
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

Registered business.

 
Tax object and basis of assessment

Delivery of the goods from the registered business.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Natural mineral waters not containing carbonic acid.
  • Non‑alcoholic beverages not containing carbonic acid which are produced in soft drink dispensers and similar machines and served in glasses or beakers.
  • Mineral waters not sweetened and not containing aroma.
 
Rate(s) Structure

Rate in 2013: 

DKK 1.64 per litre for products with a content of sugar above 0.5g per 100 millilitre and DKK 0.59 per litre for products with a content of sugar below 0.5g per 100 millilitre:

  • mineral waters, lemonade and similar non‑alcoholic beverages except wine and fruit‑wine with an ethyl alcohol content of maximum 1.2 % volume;
  • carbonated fruit and vegetable juice and must and similar goods suitable for direct consumption;
  • fruit nectar made from fruit juice, suitable for direct consumption;
  • flavourings added to non‑alcoholic beverages containing carbonic acid in soft drinks dispensers and similar machines for commercial purposes.
 
Tax due date

 
Tax collector

 
Special features

Declaration:

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

The businesses are required, following the end of a tax period of one month and not later than by the 15th day of the following month to declare to the customs service the taxable quantity delivered during the month.

The tax on goods delivered during any month is payable not later than by the 15th day of the following month.

 

Reliefs:

Small mineral water plants in Denmark and other Community Member States are allowed a reduction of DKK 0.09 in the duty on mineral waters containing carbonic acid which are sold in bottles provided that the production does not exceed six million litres a year.

For the larger producers, the deduction of 9 % of the first six million litres, is lowered by a percentage calculated as the amount in litres supplied in excess of six million litres the previous year, divided by forty thousand.

 

Imports:

The tax on imported goods falls due on entry.

The tax on goods imported during any month must be paid no later than the 15th of the following month.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 502.53 DKK 0.03
2011 376.77 DKK 0.02
2010 382.91 DKK 0.02
2009 408.98 DKK 0.02
2008 405.52 DKK 0.02
2007 416.04 DKK 0.02
2006 518.79 DKK 0.03
2005 491.88 DKK 0.03
2004 503.92 DKK 0.03
2003 654.83 DKK 0.05
2002 757.80 DKK 0.05
2001 767.09 DKK 0.06
2000 505.29 DKK 0.04

Comments