Alcohol excise form adds monthly reporting and EMCS rules

Businesses that manufacture or regularly import spirits, wine and beer must register on form 22.046 and report monthlySkatSkat. The registration is for virksomheder, der fremstiller og indfører/importerer regelmæssigt, and the monthly reporting (angivelse på månedsbasis) is part of that registration.

Occasional importers — those importing excise goods 1–2 times a year —Skat need only a temporary registration, done when declaring the duty via blanket 29.101Skat (Angivelse af punktafgifter – midlertidige varemodtagere)Skat. Businesses that also trade in tobacco register tobacco separately via blanket 29.104.

Registration requires MitID for digital filing; a budget where security (sikkerhed) must be posted for the duty; floor plans and environmental- and fire-authority approvals for warehouses where relevant; and, for foreign companies, the cvr-nummer or cpr-nummer of the Danish representative.

A new EMCS section covers intra-EU movements of harmonised excise goods — wine, beer, spirits, tobacco and certain mineral-oil products — moved under duty suspension (afgiftssuspension) or as already duty-paid consignments (beskattet forsendelse)Skat from one EU country to anotherSkat. Such movements use EMCS (Excise Movement and Control System)Skat; to use EMCS also for taxed consignments, registration as autoriseret modtager and/or autoriseret afsender for the harmonised excise good in question is requiredSkat.

EMCS is not used for movements between companies in Denmark — unless transport passes through another EU country —Skat nor for direct movements between Denmark and third countries, for example by ship to Norway or RussiaSkat. It is also not used for consignments to EFTA countries (Iceland, Norway, Switzerland and Liechtenstein) via another EU country where the goods (T2 goods in free circulation in the EU) are already placed under the common EU transit procedure in DenmarkSkat; for goods not in free circulation in the EU for customs purposes, i.e. uncleared T1 goods under the EU transit procedureSkat; or for consignments from small wine producers in the EUSkat. The section also names karburatorvæske and certain lubricating-oil products under mineralolieafgiftsloven among the covered goods.

Legal basis: the registration and reporting duties follow the excise legislation on spirits, wine and beer, administered through blanket 22.046, with intra-EU movements under EMCS per the harmonised excise rules.