Taxes in Europe Database v2
Excise duty on water in pipelines, Statutory Notice No 639 of 21 August 1998 and later amendments. Current legislation: law number 962 of the 27th of June 2013.
Tax payable on groundwater and surface water. Quantity of water supplied to the consumer (end of pipe) or at least 90 % of the extraction.
Tax payable on groundwater and surface water.
Quantity of water supplied to the consumer (end of pipe) or at least 90 % of the extraction.
Businesses that are registered under the VAT law may obtain repayment of any tax paid on the water consumed. This exemption does not apply to lawyers, architects, accountants and the like.
Excise duty on water in pipelines:
2012 - DKK 5.23 per m³
2013 - DKK 5.46 per m³
2014 - DKK 5.46 per m³
2015 - DKK 5.86 per m³
Contribution to protection of drinking water: DKK 0.67 per m³
Businesses that extract water for the supply of more than 10 households are required to register with the customs service.
Businesses that may not obtain repayment of the tax, and which extract more than 1,000 m³ water from a private well are to register with the customs service.
Owners of buildings, which are not supplied with water by a registered business, are to pay duty corresponding to 170 m³ per all‑year residence and 70 m³ per residence which is not an all-year residence.
After the end of each quarter, and at the latest by the 15th day of the following month, registered businesses must declare and pay to the customs service the quantity of water on which they are required to pay tax.