Taxes in Europe Database v2
Law no. 418 of 26 June 1998 and later amendments. Latest amendment see Law no. 1034 of 22 August 2013.
Registered manufacturers and importers.
Most farmers, gardeners, and forestry do not pay the tax. The tax is not paid if the total contents of nitrogen is less than 2 % of the total weight of the manure or fertilizer.
DKK 5.0 per kg nitrogen.
Registered businesses are required to declare to the tax and customs service the taxable amount released at the end of each tax period (the month) and at the latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.
Businesses producing or importing taxable goods are required to register with the customs service. Other businesses selling taxable goods can register if the yearly sale exceeds 10,000 kg. nitrogen and 50% is sold to farmers.