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Generic Tax Name Excise duty - Pesticides
Tax name in the national language Afgift af bekæmpelsesmidler
Tax name in English Excise duty on pesticides
Member State DK-Denmark
Tax in force since 1995/06/14
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 excise duty on pesticides, see Law No 232 of 26 February 2015.

 
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

An excise duty is paid on pesticides. The excise duties are divided into a health duty, an environmental impact duty, an environmental behavior duty and a basic duty.

An ad valorem tax is paid on chemical biocides. The biocides are divided into the following subcategories:

1. Chemicals to combat insects with more (excluding pests in trees)

2. Chemicals to deterrent insects with more, wild mammals and birds.

3. Chemicals to combat tree fungus and pest in trees.

4. Chemicals for destruction of alga.

5. Chemicals for destruction of slime creating organisms in paper pulp.

6. Chemicals to combat rats, mice, moles and rabbits

7. Microbiological pesticides.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Diplomatic services and international organisations are exempt from excise duty.

 
Rate(s) Structure

Pesticides

- Health duty: Per kg/ liter of pesticide times the health affect per kg/ liter of substance: DKK 107

- Environmental impact duty: Per kg/ liter of active ingredient times the environmental impact per kg/ liter of substance: DKK 107

- Environmental behavior duty: Per kg/ liter of active ingredient times the environmental behavior affect per kg/ liter of substance: DKK 107

- Basic duty: Per kg/ liter of active ingredient: 50 kr.

 

Chemical biocides

- Products falling under point 1: .................... 40 % of the taxable value, excluding VAT.

- Products falling under point 2: .................... 30 % of the taxable value, excluding VAT.

- Products falling under points 3 to 7: ..................... 3 % of the  taxable value, excluding VAT.

 
Tax due date

Registered businesses are required to declare the taxable value of the goods released at the end of each tax period (the month) and at latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.

 
Tax collector
 
Special features

Manufacturers and importers are required to register with the tax and customs service. Registered businesses can receive goods liable to duty from other registered businesses and abroad without paying the excise duty.

The goods liable to duty must be in a sealed container. A stamp indicating the maximum value of the container including excise duty and VAT must be attached to each container.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ar

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 552.65 DKK 0.03
2011 479.69 DKK 0.03
2010 466.09 DKK 0.03
2009 435.98 DKK 0.03
2008 569.62 DKK 0.03
2007 448.63 DKK 0.03
2006 367.74 DKK 0.02
2005 407.34 DKK 0.03
2004 423.59 DKK 0.03
2003 389.26 DKK 0.03
2002 386.29 DKK 0.03
2001 355.08 DKK 0.03
2000 366.25 DKK 0.03

Comments