How to register your business for excise duties
If your business manufactures, processes or otherwise trades in excisable goods or imports excisable goods from abroad, you must register this at virk.dk. Search for the type of goods you need to register for in the search bar on the page.
Are you unsure about whether the goods you are trading are subject to excise duties? You'll find a list of excisable goods in our Danish-language legal guide.
There are several registration options for each excise duty. The different registrations give different rights. Usually, you will need to register as either a warehouse operator or a consignee. However, in certain areas, such as energy, there are several kinds of registration.
What's a warehouse operator?
A warehouse operator is a business that produces or processes excisable goods. For some excise duties, a business that imports goods from other EU or non-EU countries can also be registered as a warehouse operator. For import businesses, there will often be a choice between registration as a warehouse operator or as a consignee.
A warehouse operator might be, for example, a business that produces chocolate.
Registering your business as a warehouse operator allows your business to receive goods duty-free and to send goods duty-free to other warehouse operators.
As a warehouse operator, you typically need a premises authorisation for production premises and warehouses. You can see which approvals you need in the registration form.
What is a consignee?
A consignee is a business that imports goods from abroad. For example, a wine merchant who imports wine and sells it directly to consumers.
The consignee registration allows you to receive excisable goods without paying duty on receipt of the goods. Instead, the excise duty is settled at a fixed interval, usually monthly.
Unlike warehouse operators, there are no special requirements for the business to be registered as a consignee.
If you only rarely trade in excisable goods, you can obtain a temporary registration. This allows you to receive or send one shipment of excisable goods of a predetermined quantity.
We recommend that this option is only used by businesses that send or receive one excisable shipment once a quarter or less frequently. If you use the scheme often, the Tax Agency may ask you to register your business for the excise duty instead.
Apply for temporary registration using one of the forms:
- For the consignee/buyer of goods: Form 29.101: Report of excise duties – temporary consignee (Form currently in Danish)
- For the consignor/seller of goods: Form 29.108: Temporary consignor (Form currently in Danish)