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See more content about compliance in Denmark:

* VAT compliance in Denmark
* VAT rates on products and services in Denmark
* INTRASTAT compliance in Denmark

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Afgift af øl, vin, frugtvin, Afgift af spiritus, is in force since 19/12/1992 in Denmark.
Excise duties for alcoholic beverages, in Denmark, fall under :

(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 3:55:46 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Denmark

Ministry of Taxation
Department of VAT, Excise and Customs
https://www.skm.dk
lovgivningogoekonomi@skm.dk
4 533 923 392

Collector of tax :
Skattestyrelsen (The Danish Tax Agency)

Area where the law applies :
Mainland DK – Denmark

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• Registered businesses.

Tax due date and collecting Authority

No later than the 15th day in the following month.

No later than the 15th day in the following month.

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Denmark?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

Beer, wine, spirits (including ethyl alcohol) with an alcohol content 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.

 

Excise duties in Denmark for beer

The reduction depends on the brewery’s annual production of beer.

1) < 3,700 hl – reduce the excise duty by 50 percent.

2) >= 3,700 and < 20,000 – reduce the excise duty in percent that equals to 168,607 divided by the produced amount in hl + 4.43 dkk.

3) > 20,000 hl – reduce the excise duty in percent that equals to 14.29 reduced by dividing the produced amount in hl by 14,003.

Standard rate for beer in Denmark

6.5287 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Denmark

0 EUR (VAT applied is 25%) Beer with an alcohol content less than 2.8% is not taxed.

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Denmark

** not in application for distance selling purpose **

 

Excise duties in Denmark for wine

 

STANDARD RATE

Standard rate for STILL wine in Denmark

150.8271 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 6% – 15% 201.9958 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 15% – 22%

Standard rate for SPARKLING wine in Denmark

195.7002 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 6% – 15% 246.8689 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 15% – 22%

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Denmark

69.3858 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 1% – 6%

Reduced rate for SPARKLING wine in Denmark

114.2589 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 1% – 6%

 

Excise duties : Fermented beverages other than wine and beer in Denmark

 

STANDARD RATE

Standard rate for STILL fermented products in Denmark

150.8271 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** 6-15% vol.

Standard rate for SPARKLING fermented products in Denmark

195.7002 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** 6-15% vol.

 

REDUCED RATE

Reduced rate for STILL fermented products in Denmark

69.3858 EUR /hl/ ° AL5OHOL (VAT applied is 25%) **  1.2-6% vol.

Reduced rate for SPARKLING fermented products in Denmark

114.2589 EUR /hl/ ° AL5OHOL (VAT applied is 25%) **  1.2-6% vol.

 

Excise duties : Intermediate products in Denmark

 

STANDARD RATE

Standard rate for STILL intermediate products in Denmark

201.9958 EUR /hl/ ° ALCOHOL (VAT applied is 25%) if °ALC is 15-22% vol.

Standard rate for SPARKLING intermediate products in Denmark

246.8689 EUR /hl/ ° ALCOHOL (VAT applied is 25%) if °ALC is 15-22% vol.

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Denmark

69.3858 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is 1.2-6% 150.8271 EUR  /hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is 6-15%

Reduced rate for SPARKLING intermediate products in Denmark

114.2589 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is 1.2-6% 195.7002 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is 6-15%

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Denmark

STANDARD RATE

Standard rate for Ethyl alcohol in Denmark

2,009.2425 EUR /hl/ ° ALCOHOL (VAT applied is 25%) For spirit drinks with more than 1.2% alcohol and also wine and fruit-wine with more than 22% alcohol.

Reduced Rate for Ethyl alcohol in Denmark : Low strength spirits, particular regions, etc.

not applicable