B2B ALCOHOL EXCISE DENMARK

DANISH ALCOHOL EXCISE DUTIES FOR B2B

Excise duties are a form of indirect taxation imposed on alcoholic beverages in the country where they are released for consumption. In Denmark, this applies both to domestic sales and to cross-border business-to-business transactions.

Who is responsible? While the cost of excise duty is usually included in the product’s retail price, the legal responsibility for declaring and paying the duty lies with the producer, importer, or an authorized fiscal representative.

Special case – duty suspension: Alcohol can be moved between businesses under a duty suspension arrangement through the EU’s Excise Movement and Control System (EMCS). In this setup, excise duty is deferred until the products are released for consumption in Denmark (or another EU member state). At that stage, the designated operator in the respective country becomes responsible for declaring and paying the duty.

Alcohol excise duties rates

Beer > 2.8 DKK 4874 per HLAP
Still wine / wine Based / fermented 1.2 – 15%: DKK(5188 – 1126) per hectolitre
Still wine/ wine based/ fermented 15.1 – 22%: DKK 1508 per hectolitre
Sparkling wine / wine Based / fermented 1.2 – 15%: DKK(853 – 1461) per hectolitre
Sparkling wine/ wine based/ fermented 15.1 – 22%: DKK 1843 per hectolitre
Spirits: DKK 15000 per HLAP

Legal background for B2B sales in Denmark

Following the changes implemented in the EU legislation since February 2023, Denmark also introduced the new model for reporting B2B sales of alcohol when the goods are out of suspension.

In order to receive these goods, a status of certified consignee must be used, which Eurotax holds.

Concept & How it works

Your company needs to obtain the status of certified consignor in the country of departure of the goods.

Afterwards, you will be able to create an electronic document for your shipment in the electronic EU Customs system (EMCS).

This document and your commercial invoice will then be received and declared by Eurotax, and the payment of the excise duties will be processed.

For this purpose, Eurotax will also request an advance payment in order to make the payments on your company’s behalf.

Acompanying documents

For the purposes of this scheme, there are no physical accompanying documents required, only the electronic SAD.

Data Provision

Eurotax has developped API so that you can provide your data easily in Eurotax’s platform.

Eurotax takes care of clearing the documents for you so that you can be in compliance for your excise duties declaration.

VAT, Customs & Excises