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Generic Tax Name Excise duty - Door-to-door distributed advertising circulars
Tax name in the national language Afgift på husstandsomdelte reklamer (reklameafgitfsloven)
Tax name in English Excise duty on door-to-door distributed advertising circulars
Member State DK-Denmark
Tax in force since 2014
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 door-to-door distributed advertising circulars, see Statutory notice No 1228 of 18 December 2012.

NOTE: THE LAW WILL ENTER INTO FORCE WHEN IT IS APPROVED BY EU ACCORDING TO THE STATE AID RULES.

 
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

Distributors of door-to-door advertisement circulars.

 
Tax object and basis of assessment

The tax is a weight-based excise duty on each kg door-to-door distributed advertising mail. The tax is differentiated, so that advertising mail with EU's Ecolabel is subject to a reduced tax rate. 

 
Deductions, Allowances, Credits, Exemptions

Weekly newspapers, telephone books and advertisements from associations covered by the Law of General Adult Education (see statutory note No 854 of 11 July 2011) are exempt from the excise duty.

 
Rate(s) Structure
  Rate
Advertising mail, marked with the EU Ecolabel 2 DKK/kg
Advertising mail, other 4 DKK/kg
 
Tax due date

Not yet decided.

NOTE: THE LAW WILL ENTER INTO FORCE WHEN IT IS APPROVED BY EU ACCORDING TO THE STATE AID RULES.

 
Tax collector

Registered distributors.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214

Comments