In order to avoid double taxation of the fuel content (diesel) in trucks with non-standard tanks it is now possible to apply for a refund of the Danish diesel tax, if you have been charged German diesel tax after refuelling in Denmark.

To get a refund for Danish diesel tax you must fill in an application, form 23.038EN. It is available at www.skat.dk - "Virksomhed - Blanketter - 23 Punktafgift; energiafgifter".

To get the refund it is required that you, along with the application, enclose documentation for:

The German diesel tax must have been paid, before you can get a refund. Please note that you cannot get a refund for the German inspection fee. Furthermore the receipt of your purchase of diesel (motor fuel) in Denmark must be dated no more than 2 days before the date on your receipt for the German diesel tax.

The refund amount will be assessed according to the present Danish tax rates for sulphur-free diesel oil per litre + CO2 tax of the fuel. In 2011 the tax rates for sulphur-free diesel oil is DKK 2.52 per litre and the CO2 tax is DKK 0.42 per litre.

The application for a refund can be used for more than one German diesel tax charge.

Foreign hauliers will be paid by a bank transfer, if the business does not have a Danish Easy Account (Nemkonto). The business must pay the expenses for transferring the money to a foreign bank.

Foreign hauliers are asked to send the application and appendixes to Skattecenter Tønder, Udland, Pionér Allé 1, DK-6270 Tønder.

If you need further information, or if you have any questions, you are welcome to call SKAT at +45 72 22 18 18.