Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Change in alcohol tax 2012/01/01
Reduction of the excise duty on beer 2013/07/01
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Afgift af øl, vin og frugtvin Afgift af spiritus
Tax name in English Excise duty on beer, wine, fruit-wine and spirits
Member State DK-Denmark
Tax in force since 1992/12/19
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

Statutory Notice No. 1062 of 26 August 2013 (Øl- og vinafgiftsloven).

Statutory Notice No. 1239 of 22 October 2007 (Spiritusafgiftsloven).

 
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

Registered businesses.

 
Tax object and basis of assessment

Beer, wine, spirits (including ethyl alcohol) with an alcohol content of more than 1.2 % volume, wine and fruit wine with an alcohol content of more than 22 % volume and mixes of non-alcoholic drinks with spirits.

Delivery of the goods from the registered business. For spirits, a tax stamp must be attached on each bottle released for consumption.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Beer containing less than 2.8 % ethyl alcohol (volume) is exempted from the tax.

Due regard being paid to the control regulations, exemption from tax may be granted in the case of goods used for technical, scientific, medical purposes, etc., or for the commercial production of goods which are not liable to tax under the law on tax on wine and fruit‑wine, etc. Permission for tax exemption can be given provided that the goods are added to substances that render them unsuitable for drinking or for the production of drinks. Furthermore beer produced by a privat person and consumed by this person, his/her relatives or guest is also exempted from the tax, provided that no sale occur.

Denatured spirits (common spirits) and taxable goods which are not tax‑banded and after some form of denaturing are used for technical, scientific, educational, medical, etc., purposes or for the commercial production of non‑taxable goods, may be exempted from the tax.

 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

 

 Standard rate
(in national currency)

 Reduced rate
(in national currency)

Beer

 

 

 

 "low alcohol"

 "independent small breweries"

 

 per hl
per °Plato

 per hl
per °alcohol

 per hl
per °alcohol

 per hl
per °Plato

 per hl
per °alcohol

 

 

 56.02

0.00 

 

 see comments

Wine

 

 per hl

 per hl

 Still

 >6 % ≤15 %: 1,161

 >15 % ≤22 %: 1,555

>1.2 % ≤6 %: 534

Sparkling

>6 % ≤15 %: 1,496

>15 % ≤22 %: 1,890

>1.2 % ≤6 %: 869

Fermented beverages other than wine and beer

 

per hl

per hl

Still

>6 % ≤15 %: 1,161

>1.2 % ≤6 %: 534

Sparkling

>6 % ≤15 %: 1,496

>1.2 % ≤6 %: 869

Intermediate products

 

per hl

per hl

Still

>15 % ≤22 %: 1,555

>1.2 % ≤6 %: 534

>6 % ≤15 %: 1,161

Sparkling

>15 % ≤22 %: 1,890

>1.2 % ≤6 %: 869

>6 % ≤15 %: 1,496

Ethyl alcohol

 

per hl

per hl

 

15,000

 

 

 

 

 

 

 

Comments:

 

Rates applying in 2015

 

Beers:

A relaxation of the excise duty on beer is granted every financial year to the breweries.

  • For breweries that do not release for consumption more than 3,700 hl per year the excise duty is reduced with DKK 77.08 per hl.
  • For breweries that release for consumption between 3,700 hl and 20,000 hl per year, the excise duty is reduced with DKK 259,939 divided by the released amount measures in hl plus DKK 6.83.
  • For breweries that release for consumption more than 20,000 hl per year, the excise duty is reduced with DKK 22.91 per hl reduced by dividing the released amount in hl by 9,083.

 

Malt- and wine based alcoholic soda mixes falling under customs tariff items 22.06 are subject to an additional tax of:

  • Malt-based alcoholic soda mixes containing ≤10 % ethyl alcohol (volume): DKK 9.38 per litre;
  • Malt-based alcoholic soda mixes containing >10 % ethyl alcohol (volume): DKK 16.39 per litre;
  • Wine-based alcoholic soda mixes containing ≤10 % ethyl alcohol (volume): DKK 7.13 per litre;
  • Wine-based alcoholic soda mixes containing >10 % ethyl alcohol (volume): DKK 11.50 per litre;

The additional taxes are added to the tax on wine and fruit wine respectively.

 

For mixes of non-alcoholic drinks with spirits (spirit based alcohol fizz drinks) the rate is DKK 421 per hectolitre.

 

Note: the excise duty on beer will not have indexations untill 2020 (Growth Plan DK).

 
Tax due date

 
Tax collector

 
Special features

Declaration:

Businesses producing or importing taxable goods are required to register with the customs service.

Registered businesses are required to declare to the customs service no later than by the 15th of any month the quantity for the previous month on which duty is payable.

The tax due on goods delivered during any month is payable to the customs service not later than by the 15th day of the following month.

 

Imports:

The same rates of tax apply to imported goods as to goods produced in this country.

The tax is paid on entry. Registered businesses are, however, allowed to take the goods into stock without tax being paid at the time of entry.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ag + d214ah + d214ai

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,622.72 DKK 0.19
2011 3,073.90 DKK 0.17
2010 2,962.70 DKK 0.17
2009 3,066.41 DKK 0.18
2008 3,252.51 EUR 1.35
2007 3,321.72 EUR 1.42
2006 3,281.55 EUR 1.46
2005 3,288.10 EUR 1.54
2004 3,717.33 EUR 1.84
2003 4,079.37 EUR 2.11
2002 4,263.83 EUR 2.25
2001 4,316.21 EUR 2.35
2000 4,432.16 EUR 2.49

Comments