If you sell or import goods in packaging, you may be required to pay a packaging tax. The rules are detailed and change over time in line with new EU requirements. At Accountview, we help businesses get a clear overview of packaging tax so you can avoid minor mistakes that end up as costly bills or fines. We handle the entire process, from registration with the tax authorities to ongoing reporting.
What is a packaging tax?
The packaging tax is a per-item tax levied on certain types of packaging when it is filled for the first time in Denmark or imported with goods inside. The tax applies primarily to bottles, jugs, and cans for liquids such as wine, beer, juice, water, and oil. Bags and certain disposable tableware are also included.
The rate depends on the material and the volume of the packaging. Glass and plastic have different rates, and the fee is calculated per item or per liter. New rules have been announced for 2026 as a result of the EU Packaging Regulation. We’re keeping track of the changes so that you’re always working on the right basis.
Who is required to pay the packaging fee?
As a general rule, anyone who either produces packaging subject to the tax or imports pre-filled products must pay the tax. This applies, for example, to online retailers who purchase wine in Germany and sell it here in Denmark, and to producers who bottle their own products.
You must register as a warehouse keeper or consignee with the Danish Tax Agency before you may handle taxable goods. As a registered business, you report the tax monthly and settle it at the same time. If your business imports only small quantities, the de minimis threshold may apply, exempting you from registration. The threshold is 10,000 kroner in total tax per calendar year.
Here's what you get with Accountview
We have extensive experience working with small and medium-sized businesses that deal in food, wine, cosmetics, and cleaning products. You’ll be assigned a single advisor who is familiar with your product portfolio, and we’ll combine the packaging tax with sales tax, customs duties, and bookkeeping into a single package.
Among other things, we provide:
- Determining Whether Your Goods Are Subject to Tax
- Proper Registration with the Danish Tax Agency
- Setting Up Product Codes in Your Accounting Software
- Monthly Calculation and Reporting of the Tax
- Follow-up on Changes to Rates and De minimis Thresholds
We work digitally, and you submit your receipts via the app or email. We’ll take care of the rest.
A Brief Guide to Importing and Selling
When you receive a shipment of wine, beer, or other taxable goods from abroad, the procedure is clear. Make sure you are registered as the consignee before the goods cross the border. Obtain the invoice and packing list with clear information about the contents and volume so that the duty can be calculated accurately. Record the purchase of the goods, the packaging fee, and the sales tax separately, and pay the duty to the tax authority within the appropriate time frame.
Many companies find that it’s small packaging items, such as stoppers and capsules, that cause confusion. We’ll review your product lineup and create a simple checklist so you don’t have to look up the law every time a new item is added to your lineup.
Frequently Asked Questions
Can I get a refund on the packaging tax if I export the goods out of Denmark?
Yes, if you export taxable goods abroad, you can usually get a refund for the packaging tax you paid here in Denmark. This requires that you be able to document both the original tax payment and the export itself. We’ll help you set up the process so you don’t lose money due to double taxation.
What happens if I forget to register as the recipient of the goods?
Failure to file a tax return may result in retroactive tax assessments plus surcharges and penalties. In practice, this could mean that you’ll have to pay several years’ worth of taxes at once. If the error is discovered in time, we can often negotiate a voluntary amended return that minimizes the penalties.
What is the difference between the packaging tax and the upcoming EU producer responsibility scheme?
The packaging tax is a tax on certain types of packaging, and the revenue goes to the state treasury. The EU’s producer responsibility scheme is a separate system under which companies themselves pay for the collection and handling of their packaging. The two systems exist side by side, so you must comply with both sets of rules.
How do I document packaging types if my supplier hasn't specified the material?
If the invoice is missing information about materials or volume, you must obtain a statement from the supplier yourself. We have a standard template that we send to your suppliers so that we can document the materials to the tax authorities in the event of an audit.
Want peace of mind when it comes to your packaging tax? Let’s have a quick, no-obligation chat about your setup.
