Non-VAT-registered electric train operators can receive a refund of the electricity tax on traction current

At the same time, the electricity tax will be reduced from DKK 0.727 (2026 rate) to DKK 0.008 per kWh for a two-year period until 31 December 2027. 

You can see an example of how to calculate the refund below. 

You must apply for authorisation to receive a refund

As a business not registered for VAT, you must have authorisation to receive a refund of your electricity tax on traction current. Therefore, you must apply for authorisation before you can apply for the refund. 

If you do not have a CVR or SE number

You must register as a business before you can apply for the refund. You do this using form 40.112, which you can find at skat.dk/form40112. 

Under box 14 on the form, please state that the reason for registration is that the business needs an SE number in order to apply for a refund of electricity tax.

How to apply

Please complete and submit form 23.046, which you will find at skat.dk/form23046, to apply for authorisation to receive a refund. Note that the form is in Danish only. If your authorisation is approved by us, you will receive a confirmation by email. 

Once your authorisation has been approved, you must complete and submit form 23.045, which you can find at skat.dk/form23045, to apply for the actual refund. You must be able to present an invoice for the traction current used for your transport. We will then process your application.

Refund with retrospective effect

You can apply for a refund for up to 3 years back. This means you may request a refund for 2023, 2024 and 2025 if you submit your application by 31 July 
2026. 

When you calculate the refund for electricity duty, you should base it on the duty rate that applied at the time of consumption. This rate is shown on your invoice. 

Example 

You carry out freight transport in Denmark in 2026, where the rate is 0.8 øre per kWh, corresponding to DKK 0.008 per kWh. 
You use 10,000 kWh. Therefore, the electricity duty on the invoice is: 
10,000 kWh × DKK 0.008 per kWh = DKK 80 in electricity duty.

You can receive refund down to 4 øre per kWh. Therefore, you can receive: 
10,000 kWh × (DKK 0.008 – DKK 0.004 per kWh) 
= DKK 40 in refund for the electricity duty on the traction current you use. 

Legislation and statutory rules

You will find the adopted bill on the refunding of electricity tax on traction current at the Danish Parliament’s website ft.dk à select ‘Dokumenter’ (Documents) à ‘Lovforslag’ (Bills) à ‘L 25’ à ‘Forslag som vedtaget’ (Adopted proposals).

Any questions?

If you have any questions, please call us at (+45) 72 22 28 10. 

Yours faithfully

Danish Tax Agency