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Measure Name
Date when measure came into force
Reductions in duties on energy products 2014/01/01
Reductions in duties brought forward 2014/01/01
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Energiafgift af mineralolieprodukter m.v., Afgift af naturgas og bygas, Afgift af stenkul, brunkul og koks mv., Afgift af elektricitet, CO2-afgift, Svovlafgift, Kvælstofoxidafgiftsloven
Tax name in English Energy tax on mineral oil etc., Excise duty on natural gas, Tax on coal, lignite and coke, etc., Tax on electricity, Tax on carbon dioxide, Sulphur tax on fuels, Tax on nitrogen oxides
Member State DK-Denmark
Tax in force since 1988/10/14
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 energy tax on mineral oil etc. cf. Statutory Notice No 313 of 1 April 2011 (Cf. Mineralolieafgiftsloven) and later amendments.

Law on excise duty on natural gas and town gas, cf. Statutory Notice No 312 of 1 April 2011 (Cf. Gasafgiftsloven) and later amendments.

Law on tax on coal, lignite and coke, etc., cf. Statutory Notice No 1070 of 9 September 2014 (Cf. Kulafgiftsloven) and later amendments.

Law on tax on electricity, cf. Statutory Notice No 310 of 1 April 2011 (Cf. Elafgiftsloven) and later amendments.

Law on tax on carbon dioxide in certain energy product, cf. Statutory Notice No 321 of 4 April 2011 (Cf. CO2-afgiftsloven) and later amendments.

Law on tax on sulphur, cf. Statutory Notice No 335 of 18 March 2015 (Cf. Svovlafgiftsloven).

Law on tax on NOx, cf Statutory Notice No 1072 of 26 August 2013 (Cf. Kvælstofoxidafgiftsloven) and later amendments.

 
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.

Energy taxes are paid by the energy suppliers etc. The charge is shifted to the consumers.

 
Tax object and basis of assessment

Gas and diesel oil, fuel oil, fuel tar, kerosene, petrol, gas (LPG), gas from refineries, lubricating and hydraulics oil, and carburettor liquid, natural gas, town gas, coal, lignite, coke, heat produced by waste destruction and electricity delivered for consumption in Denmark.

The sulphur tax on fuels is only levied on fossil fuels containing more than 0.05 percent sulphur.

 
Deductions, Allowances, Credits, Exemptions

Exemptions: 

Energy tax on mineral oil etc.

  • Businesses that are registered under the VAT law may obtain partly or full refund of excise duty paid on goods consumed, except duty paid on goods used for heating purposes and used as motor fuel. Refund does not apply to district heating stations and the like.
  • Businesses that are registered under the VAT law may obtain partly repayment on goods intended for motor fuels for agricultural etc. use.
  • Goods used for the production of electricity
  • Oil and gas used for fishing vessels, vessels in foreign trade and transport of passengers or goods by ferry or train.
  • Jetfuel etc. for aircrafts for business purposes.
  • Goods produced and consumed at refineries.
  • Gasoline for technical purposes other than motor operation.
  • Goods exported.
  • Goods used by diplomatic services and international organisations. 

Excise duty on natural gas

  • Businesses that are registered under the VAT law may obtain partly or full refund of excise duty paid on goods consumed, except duty paid on goods used for heating purposes and used as motor fuels. Refund does not apply to district heating stations and the like.
  • Goods used for the production of electricity.
  • Gas for technical purposes other than motor operation.
  • Goods exported.
  • Diplomatic services and international organisations are exempt from excise duty.
  • Reduced rate when used for agricultural purposes.

- Tax on LPG

  • Reduced rate when used as motor fuel for agricultural purposes 

- Tax on coal, lignite and coke, etc.

  • Businesses that are registered under the VAT Law may obtain partly or full refund of excise duty paid on goods consumed, except for duty paid on goods for heating purposes. Excise duty will not be repaid to district heating stations and the like.
  • Goods used for the production of electricity.
  • Goods used in steamships and trains.
  • Goods exported.

- Tax on electricity

  • Businesses that are registered under the VAT Law may obtain partly refund of excise duty paid on goods consumed, except for excise duty paid on goods for heating purposes. However liberal professions (accountants, lawyers and the like) are excluded from the refund. 
  • Goods consumed at refineries. Goods used in trains.
  • Electricity consumed by diplomatic services and international organisations.
  • Electricity produced in plants with a capacity less than 150 kW.
  • Electricity produced in emergency generators.
  • Electricity produced and consumed in vehicles.
  • Electricity exported.
  • Electricity produced by wind, water or solar panels etc. and consumed by the producer. In some cases special conditions must be fulfilled.
- Tax on carbon dioxide

Fuels:

  • Fuels used for processes comprised by ETS, including electricity production, but excluding district heating
  • Mineral oil etc.: Oil and gas used for fishing vessels, vessels in foreign trade and transport of passengers or goods by ferry.
  • Jetfuel etc. for aircrafts for business purposes.
  • Fuels produced and consumed at refineries.
  • Coal etc. used in steamships and trains.
  • Gasoline for technical purposes other than motor operation.
  • Goods exported.
  • Goods consumed by diplomatic services and international organisations.

Electricity:

  • The CO2-tax is not levied on electricity

- Sulphur tax on fuels

  • Oil and gas used for fishing vessels, vessels in foreign trade and transport of passengers or goods by ferry.
  • Jetfuel etc. for aircrafts for business purposes.
  • Fuels produced and consumed at refineries.
  • Gasoline for technical purposes other than motor operation.
  • Goods exported.
  • Goods consumed by diplomatic services and international organisations.

Tax on NOx

  • Businesses that are obliged to measure the level of NOx emission pay a tax on the discharge of NOx into the atmosphere by combustion.
  • Businesses not obliged to measure the level of NOx emission, pay a tax on the consumption of fuels
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 5,410.00
Unleaded 4,568.00
Gas oil
  per 1,000 litres
Propellant use 3,127.00
Industrial/Commercial use 659.41
Heating - Business use 2,453.00
Heating - Non-business use 2,453.00
Kerosene
  per 1,000 litres
Propellant use 3,495.00
Industrial/Commercial use 654.60
Heating - Business use 2,453.00
Heating - Non-business use 2,453.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 2,904.00
Heating - Non-business use 2,904.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 4,013.00
Industrial/Commercial use 883.42
Heating - Business use 2,180.00
Heating - Non-business use 2,180.00
Natural Gas
  per gigajoule
Propellant use 81.76
Industrial/Commercial use 15.43
Heating - Business use 66.27
Heating - Non-business use 66.27
Coal
  per gigajoule per 1,000 kg
Heating - Business use 73.20 2,062.50
Heating - Non-business use 73.20 2,062.50
Coke
  per gigajoule per 1,000 kg
Heating - Business use 73.20 2,062.50
Heating - Non-business use 73.20 2,062.50
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 73.20 1,427.20
Heating - Non-business use 73.20 1,427.20
Electricity
  per MWh
Business use 4.00
Non-business use 878.00

Comments

Comments: 

All rates are in DKK. All rates are including the CO2- and NOx-duty but not including the sulphur duty. The duties are weighted averages if the duty has been different for two periods during the year. The rates are based on day temperatures.

For unleaded petrol the fuel contains 4.8 percent biofuels. For gas oil for propellant use the fuel contains 6.8 percent biofuel.

The above indicated rates for fossil fuels for industrial/commercial use are net of a refund of the excise duty on fossil fuels for industrial/commercial use (process) except for 6.27 % (equivalent to a rate net of refund of 4.5 DKK per GJ). The CO2- and NOx excise duties are in general not subject to refunds.

Electricity used for comfort heating has a special rate of DKK 380.00 per MWh, applying to business use as well as non-business use.

The excise duty on electricity for industrial/commercial use (process) is refunded except for 0.004 DKK pr. kWh. 

Products mentioned above are subject to an additional duty on sulphur at DKK 23.00 per kg of sulphur if the products contain more than 0.05 percent sulphur.

The excise duties on energy products are subject to an annual indexation of 1.8 % in the period 2008-2015 calculated from the rates that were in force 1 October 2007. As of 2016, the excise duties on energy products are subject to annual indexation based on the net price index.

On June 18, 2008 the rates on leaded petrol and unleaded petrol distributed among petrol stations equipped with vapour return systems (DKK per litre) ceased to exist. 

For town gas, for certain town gas networks and for natural gas used for producing heating on certain combined power and heating stations the taxes are different.

 
Tax due date

On delivery of the goods by registered businesses or on the consumption of the goods by registered business.

 
Tax collector
 
Special features

Declaration:

- Energy tax on mineral oil etc.

Manufacturers and wholesalers of taxable oil are required to register with the customs service. After the end of each month, and at the latest by the 15th day of the following month, registered businesses must declare to the customs service the amount of the goods on which they are required to pay tax. The duty on sales in one month is to be paid before the 15th of the following month.

 

- Excise duty on natural gas

Enterprises doing transmission of gas to the consumers and combined power and heating stations on a list are required to register with the tax and customs service. Registered business can receive gas liable to duty from other registered businesses and abroad without paying the excise duty. Registered businesses are required to declare to the tax and customs service the taxable amount released for consumption at the end of each tax period (the month) 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.

 

- Tax on coal, lignite and coke, etc.

Manufacturers and wholesalers of taxable coal etc. are required to register with the customs service. After the end of each month, and at the latest by the 15th of the following month, registered businesses must declare to the customs service the amount of the goods on which they are required to pay tax. The duty on sales in one month is to be paid before the 15th day of the following month.

 

- Tax on electricity

Enterprises doing transmission of electricity to the consumers and enterprises that produce taxable electricity for their own use are required to register with the customs service. After the end of each month, and at the latest by the 15th day of the following month, registered businesses must declare to the customs service the amount of power on which they are required to pay tax. The tax on power supplied in one month must be paid before the 15th day of the following month. Electricity used in proces has a special rate of 0.004 DKK pr. kWh.

 

- Tax on carbon dioxide

The above mentioned registered enterprises must also register with the customs service as payers of the tax on carbon dioxide. After the end of each month, and at the latest by the 15th of the following month, registered businesses must declare to the customs service the amount of the fuels and electricity on which they are required to pay tax. The tax in one month is to be paid before the 15th day of the following month.

 

- Sulphur tax on fuels

Manufacturers and wholesalers of taxable fuels are required to register with the customs service. After the end of each month, and at the latest by the 15th day of the following month, registered businesses must declare to the customs service the amount of the goods on which they are required to pay tax. The duty on sales in one month is to be paid before the 15th of the following month.

 

- Duty on nitrogen oxides

Manufacturers and wholesalers of taxable fuels are required to register with the customs service. After the end of each month, and at the latest by the 15th day of the following month, registered businesses must declare the amount of the goods on which they are required to pay tax and pay tax thereon. Businesses that are obliged to measure the level of NOx emission must declare the taxable amount due to the meters of the company.

 

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214am + d214an + d214aa + d214as + d214au + d214ax + d214azm + d214azv

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 40,655.06 DKK 2.16
2011 42,039.98 DKK 2.29
2010 40,038.94 DKK 2.23
2009 36,440.89 DKK 2.13
2008 36,790.73 DKK 2.05
2007 36,409.44 DKK 2.09
2006 36,281.88 DKK 2.16
2005 36,370.29 DKK 2.29
2004 36,999.38 DKK 2.46
2003 36,653.82 DKK 2.55
2002 35,789.48 DKK 2.54
2001 35,507.38 DKK 2.59
2000 32,987.23 DKK 2.49

Comments

Total revenue for energy duties= Revenue from: Petrol + electricity + certain oil products + gas + coal, lignite and coke + carbondioxid + natural gas + sulphur (SO2) + Duty on NOx.