Getting started on excise duties

Excise duties are taxes on selected goods and services. The duties are usually introduced because of a political desire to reduce the use of particular goods or services. For example:

Health considerations are behind the excise duties on tobacco and alcohol.
Climate considerations are behind the excise duties on oil, electricity and other forms of energy.
Environmental considerations are behind the excise duties on, for example, pesticides and PVC.

As a general rule, your business must register for excise duties if it manufactures, sells or imports goods which are subject to duties.

4 steps when your business is subject to excise duties

News

New rules for lottery and bingo as of 1 January 2025

(Newsletter published 16 December 2024)

New carbon tax rules for fishing, domestic ferry services and domestic air services from January 2025

(Newsletter published 16 December 2024)

Declare excise duties

Log on and declare excise duties

Deadlines for excise duties

Excise duties are usually declared and paid once a month (with a declaration deadline on the 15th of the month after the end of the tax period). Any exceptions are explained in the information about the specific duties.

See an overview of all the pages about excisable goods and services on the main Excise duties page.

Excise duty rates

You can find the excise duty rates for the different goods Excise duty rates by searching the goods in the search field at the page 'Satser og beløbsgrænser' (Rates and thresholds) in the legislation (skm.dk) (Link currently in Danish).

Do you sell any of the following items?

Click on the individual items to read more in Danish:

Do you sell spirits, wine or beer?

Do you sell tobacco or nicotine products?

Do you sell chocolate, confectionery or ice cream?

Do you supply games, such as slot machines?

Excise dutypedia

What does EU-harmonised mean?

When a product is EU-harmonised, it means that the product is subject to excise duties throughout the EU. This is the case for tobacco and alcohol, for example. If you trade goods that are EU-harmonised, you must be aware that your purchases must be notified in advance to the Danish Tax Agency (Skattestyrelsen).

What is EMCS?

EMCS (Excise Movement and Control System) is a system where excisable goods which are being sold to businesses or consumers in other EU countries must be declared.

Any questions about excise duties?

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72 22 28 10

See our Danish-language legal guide for further legal information on excise duties.