See more content about compliance in Denmark:
* VAT compliance in Denmark
* VAT rates on products and services in Denmark
* INTRASTAT compliance in Denmark
…About excise duties in Europe:
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 : Øl- og vinafgiftsloven (the beer and wine tax act) and Spiritusafgiftsloven (the liquor tax act)
Last update check on 1/12/2020
The authority which benefits from excise duties incomes is :
• Central authority
Ministry of Taxation
Department of VAT, Excise and Customs
https://www.skat.dk
+45 72 22 28 10
Collector of tax :
Skattestyrelsen (The Danish Tax Agency)
Area where the law applies :
Denmark
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
• Registered businesses.
Tax due date and collecting Authority
Filing no later than the 15th day in the following month.
Payment no later than the 15th day in the following month to SKAT.
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 with an alc. content more than 0,5%, wine and fruit wine with an alc. content between 1,2% and 22% and spirits with ethyl alcohol more than 1,2% and wine and fruit wine more than 22%.
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 and < 200.000 – reduce the excise duty in percent that equals to 14.29 reduced by dividing the produced amount in hl by 14,003.
** not in application for distance selling purposes **
Standard rate for beer in Denmark
| 48.74 DKK per LITER of PURE 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
| 11.26 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 6% – 15% 15.08 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 15% – 22% |
Standard rate for SPARKLING wine in Denmark
| 14.61 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 6% – 15% 18.43 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 15% – 22% |
Reduced rate (under 8.5% vol.)
Reduced rate for STILL wine in Denmark
| 5.18 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 1% – 6% |
Reduced rate for SPARKLING wine in Denmark
| 8.53 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 1% – 6% (VAT applied is 25%) |
Excise duties : Fermented beverages other than wine and beer in Denmark
Standard rate
Standard rate for STILL fermented products in Denmark
| 11.26 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 1% – 6% (VAT applied is 25%) ** 6-15% vol. |
Standard rate for SPARKLING fermented products in Denmark
| 14.61 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ALC° 1% – 6% (VAT applied is 25%) ** 6-15% vol. |
Reduced rate
Reduced rate for STILL fermented products in Denmark
| 5.18 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ** 1.2-6% vol. |
Reduced rate for SPARKLING fermented products in Denmark
| 8.53 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ** 1.2-6% vol. |
Excise duties : Intermediate products in Denmark
Standard rate
Standard rate for STILL intermediate products in Denmark
| 15.08 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) if °ALC is 15-22% vol. |
Standard rate for SPARKLING intermediate products in Denmark
| 18.43 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) if °ALC is 15-22% vol. |
Reduced rate (under 15% vol)
Reduced rate for STILL intermediate products in Denmark
| 5.18 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ** if °ALC is 1.2-6% 11.26 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ** if °ALC is 6-15% |
Reduced rate for SPARKLING intermediate products in Denmark
| 8.53 DKK per LITER of PURE ALCOHOL (VAT applied is 25%) ** if °ALC is 1.2-6% 14.61 DKK per LITER of PURE 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
| 150 DKK per LITER of PURE 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 |