Taxes in Europe Database v2
Law number 938 of 27th June 2013 on the excise duty on wastewater.
Wastewater is discharged from registered sewage disposal plants or properties.
Wastewater discharged to lakes, rivers and streams or the sea.Wastewater irrigated to fields, etc., to seep into the soil.
Wastewater discharged to lakes, rivers and streams or the sea.
Wastewater irrigated to fields, etc., to seep into the soil.
Wastewater from fish farms.
Surface water, rainwater etc. separately discharged from sewage disposal plants.
Businesses registered for VAT can obtain a reimbursement of 80 % of the excise duty above DKK 20,000 a year, if 80 % of the productions is connected to:
Businesses registered for VAT can obtain a reimbursement of 70 % of the excise duty above DKK 20,000 a year, if 80 % of the productions is connected to:
Excise duty is charges on the following substances in the wastewater:
The taxable amount of these substances in the wastewater can be ascertained by monthly measurements or standard assessments.
Wastewater treatment plants, where at least 15 per cent of the wastewater is from the households, calculates the concentration in the water discharged by measurement or pay according to the following standards:
Both mechanical and biological cleansing, nitrification, chemical precipitation, and filtration.
Every three months.
Sewage disposal plants and owners of properties that discharges wastewater are required to register with the tax and customs service.
Registered businesses are required to declare to the tax and customs service the taxable amount discharged at the end of each tax period (three months) 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.