Dato for udgivelse
17 Jun 2011 10:53
Danish and foreign hauliers
Ved spørgsmål, kontakt
72 22 18 18

If you have been charged diesel tax in Germany of diesel (motor fuel) bought in Denmark, you can now apply for a refund of the Danish diesel tax.

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:

  • purchase of motor fuel (diesel) in Denmark
  • receipt for the German diesel tax you have been charged for
  • receipt for your payment of the German tax
  • 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.