Good advice about duties encompasses legal and economic aspects as well as guidance in the practical application of the rules.
Denmark levies more excise duties than any other country in the world. These are taxes on specific products and certain activities/services.
When a company manufactures products or offers services that are subject to these duties, or when it imports them from abroad, the company must register and pay duties on these goods/activities to the Danish Tax Agency. There are various types of registration (e.g. warehouse operator, recipient of goods, temporary recipient of goods, shipper, distance seller). The type of registration depends on the specific legislation for that particular excise duty.
Companies registered for payment of VAT may, up to a certain limit, receive reimbursement of these duties via their energy consumption. Companies are also entitled to reimbursement of excise duties for goods destined for export on which excise duties have been paid. It is therefore important that exporting companies know their products and know whether excise duties have been paid at an earlier stage.
Several pieces of excise duty legislation include a provision for joint and several liability. This means that a company having purchased dutiable goods in good faith from a supplier not having paid the duties to the Danish Tax Agency may risk having to pay the supplier’s outstanding debt.