23.027 - Application for registration - Energy tax and tax on CO2 and diesel, fuel oil etc. gas (LPG) and petrol

Purpose of the form

The form is used by businesses to apply for registraiton according to the legistation and by businesses that use the Excise Movement and Control System (EMCS) for shipment of taxed/untaxed goods.

This is what you need

• You need MitID to submit the online reporting
• Possibly a budget (if you need to provide security)
• Possibly floor plan/environmental approval/approval of storerooms by the fire authorities
• Non-Danish businesses must state CVR no./CPR no. of its Danish representatie

Complete and submit form 23.027 (virk.dk)

Please note

When you buy or sell hamonised goods subject to excise duties (wines, beers, spirits, tobacco or certain mineral oil products) free of duties (suspension of duty), or goods from one EU country to another EU country for which duties have already been paid (taxed goods), you need to use the EMCS. 
If you also need to use the EMCS for taxed shipments, you need to register as authorised consignee and/or authorised consignor for the relevant harmonised goods subject to excise duties.

When you don't need to register for the EMCS

The EMCS shouldn't be used for the movement of goods:

• between businesses in Denmark – however, the EMCS must be used if the transport takes place via another EU country.
• directly from Denmark to a third country, for example by ship to the UK or Russia. 
• directly from a third country to Denmark. Re
• to EFTA countries (Iceland, Norway, Switzerland and Liechtenstein) via another EU country if the goods (T2 goods which are cleared) are already subject to a customs transit scheme in Denmark.
• which are not in free circulation for customs purposes, i.e. duty-free goods (T1 goods), and which are covered by a customs transit scheme.
• from small wine producers in the EU. 
• carburettor fluid or certain lubricating oil products according to the Danish Mineral Oil Tax Act (Mineralolieafgiftsloven). 

You can read more about the EMCS at the EMS: What to do.