Ordinance To The Law On The Taxation Of Nitrogen Contained In The Fertiliser, Etc.

Original Language Title: Bekendtgørelse af lov om afgift af kvælstof indeholdt i gødninger m.m.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Ordinance to the law on the taxation of nitrogen contained in the fertiliser, etc.

Hereby promulgated Act No. 418 of 26. June 1998 on nitrogen contained in fertilisers, etc. with the changes brought about by section 24 of Act No. 165 of 15. March 2000, article 25 of law No. 1029 of 22. November 2000, section 24 of Act No. 325 of 18. May 2005, article 40 of law No. 428 of 6. June 2005, § 1 of lov nr. 1417 of 21. December 2005, § 82 of law No. 1336 of 19. December 2008 and section 9 of Act No. 461 of 12. June 2009.

Taxable item area and tax rate



§ 1. In accordance with the provisions of this law is subject to a fee to the Treasury of the nitrogen content in the following chemical and mineral fertilizers: 1) Ammonia falling under heading 2814 in the EU combined nomenclature, 2) potassium nitrate and calcium nitrate falling within subheading 2834 in the EU combined nomenclature, 3) ammonium chloride falling within subheading 2827 of the EU combined nomenclature, and 4) fertilisers falling within subheadings 3102 and 3105 in the EU's combined nomenclature.

(2). Furthermore, the tax payable by the nitrogen content in organic fertilisers, which are granular, powdered or otherwise processed, and which are intended for sale in packages of 50 kg or less.

(3). The levy represents 5 DKK per kg of nitrogen contained in the referred to in paragraphs 1 and 2 of fertilisers. However, no fee is payable if the total content of nitrogen in the fertiliser is under 2 per cent of the total weight of the fertiliser.

Registered companies



§ 2. The person who for the purpose of sale goods covered by § 1 manufactures with a taxable nitrogen content, must report his/her activities to the registration with the Customs and tax administration.

(2). Other companies that sell goods within the scope of section 1 with a taxable nitrogen content, can notify its activities to registration with customs and tax administration, if the company has total annual sales of 10,000 kg nitrogen or above, of which more than 50 per cent are sold to companies registered in accordance with the law on agricultural use of fertilisers and plant cover, see. section 7, and for establishments covered by section 8.

(3). Issued a certificate of registration to the registered businesses.

§ 3. Registered establishments are entitled to, without the tax is to be corrected, from abroad and from other companies registered to receive products covered by paragraph 1 for the purpose of resale.

Tax period and the calculation of the taxable amount



§ 4. The tax period is the month.

§ 5. Registered businesses must determine the taxable amount for a tax period as the total content of nitrogen in the quantity of the products referred to in paragraph 1, which are released from the company during the period.

(2). Registered companies ' consumption of own goods equated with extradition.

(3). The total content of nitrogen in the goods covered by paragraph 1 is calculated as the content that has been declared by the manufacturer for each type of item. Is the total content of nitrogen in the goods specified in an interval, ascertained the contents as the upper limit of the range.

(4). The statement shall be specified in accordance with the rules laid down by the Customs and tax administration.

§ 6. In the quantity of goods with a taxable nitrogen content determined according to § 5 deducted from goods 1) delivered to another registered company, see. § 3, 2) is exempt from tax in accordance with §§ 7 and 8, 3) delivered to abroad, 4) at the company or during transport to and from this has been lost to fire or similar and 5) returned to the company, if the buyer reimbursed the price including tax.

(2). Customs and tax administration can lay down control requirements for the deduction under paragraph 1.

Tax exemption and reimbursement



§ 7. There is tax freedom for goods that are delivered by registered establishments or from abroad, see. section 19, for use in enterprises registered according to law on agricultural use of fertilisers and plant cover.

(2). There is tax freedom for UREA products in accordance with DIN-norm DIN 70070 and the like.

(3). Registered establishments may require documentation of the registration conditions referred to in paragraph 1.

(4). Customs and tax administration establishes the detailed accounting and control provisions in connection with tax freedom in accordance with paragraph 1.

§ 8. Customs and tax administration shall, upon request, companies authorizing use of the exemption for taxable goods provided to the company by registered establishments or from abroad, when the goods are used exclusively by the company for other business purposes than plant food or de-icing. The exemption shall be subject to the company's annual consumption of products covered by paragraph 1 has a content of nitrogen of 2,000 kg or more.

(2). Customs and tax administration establishes the detailed accounting and control provisions in connection with tax freedom in accordance with paragraph 1.

§ 9. There is tax freedom for goods imported or received from abroad, to the same extent and in the same conditions as those laid down for tax freedom after value added tax Act section 36 (1) (8). 1-3. § 10. Customs and tax administration can tell businesses that are not registered under section 2, the reimbursement of the paid tax, when the annual remuneration constitutes at least 1,000 DKK by the goods, 1) referred to in section 6 (1). 3, 2) company has delivered to enterprises registered according to law on agricultural use of fertilisers and plant cover and 3) the company has delivered to undertakings pursuant to section 8 have obtained authorization to use tax exemption for taxable goods.

(2). Customs and tax administration can notify the companies that use the tax adjusted for tax-free goods purposes, see. § 8, reimbursement of the paid tax, when the annual remuneration constitutes at least 1,000 kr.

(3). Customs and tax administration can notify the companies that will be registered according to the law on agricultural use of fertilisers and plant cover later than the 1. August in one year, reimbursement of the paid tax on the goods that your company has purchased for use in the company during the period from the 1. August of that year and until the date on which the registration takes place.

(4). Customs and tax administration establishes the detailed accounting and control provisions in connection with tax rebate under paragraphs 1-3.

§ 11. Goods that are delivered to the referred to in § 4 duty diplomatic missions, international organizations, etc., as well as the related persons shall be exempt from tax. Tax Minister may lay down the arrangements for exemption.

Accounting provisions



§ 12. Manufacturing companies must keep an account of the manufacture of taxable goods, approach of uberigtigede goods and extradition as well as consumption of taxable goods. Companies have to keep inventory of tax adjusted items separate from the repository of uberigtigede goods.

(2). Other registered companies shall keep an account of approach of uberigtigede goods and extradition as well as consumption of taxable goods.

(3). By placing on the market of duty-free goods, see. sections 7 and 8 shall be issued invoice with information on the supplier and the recipient's address and the amount of nitrogen supplied. Copy of invoices must be retained for 5 years.

(4). By placing on the market of duty-free goods to companies registered in accordance with the law on agricultural use of fertilisers and plant cover, see. section 7, shall be the registered companies according to rules laid down by the Customs and tax administration on the invoice clearly point out the provision in § 25, including the company's owner, tenant or similar may incur criminal liability for breaches of the determination under section 34.

(5). Customs and tax administration shall lay down detailed rules on the registered companies ' accounting.

Settlement of tax



§ 13. Registered establishments shall after the end of each tax period indicate the quantity of goods, of which the company must pay the levy referred to in article 6. sections 5 and 6, and pay the fee for the tax period for customs and tax administration. Declaration and payment is made in accordance with the provisions of sections 2 to 8 of the Act on the levying of taxes and duties, etc.

§ 14. (Repealed).

§ 15. (Repealed).

§ 16. If the company does not timely comply with a request to provide security, see. section 11 of the Act on the levying of taxes and duties, etc., the Customs and tax administration include the registration of the company, until secured.

§ 17. (Repealed).

Tax on items received from abroad



§ 18. Items with a taxable content of nitrogen imported from places outside the EU or from certain areas not covered by the relevant EU countries ' tax area, subject to tax at the time of import, see. However, sections 3, 7 and 8. The tax is paid in accordance with the provisions of the Customs Act Chapter 4, see. However, paragraph 2.

(2). For goods imported by an undertaking registered under section 29 of the Customs Act, the rules in section 19 shall apply mutatis mutandis.

§ 19. In cases other than those referred to in section 18 due tax in connection with the item reception here in the country, see. However, sections 3, 7 and 8. Companies registered in accordance with the law on agricultural use of fertilisers and plant cover and other traders before dispatch of the goods to be goods recipients with a taxable nitrogen content from abroad declare it with customs and tax administration. The notification is valid for 5 years.


(2). The operators referred to in paragraph 1, item recipients must after the end of each tax period indicate the quantity of goods with a taxable nitrogen content, as the company has received in the period, and pay the tax to the Customs and tax administration, see. However, sections 7 and 8. Declaration and payment is made according to the rules laid down in section 2, § 3 and § § 5-8, nr. 2 and 3, of the law on the levying of taxes and duties, etc.

(3). For other product recipients happens the payment according to the rules laid down in the Declaration and section 9, paragraphs 2 to 4, of the law on the levying of taxes and duties, etc., see. However, sections 7 and 8 of this law.

(4). Customs and tax administration can impose on operators product recipients who repeatedly have not paid the tax in a timely manner, to give an indication of the goods receipt. Customs and tax administration may also instruct the company to pay the tax when the goods receipt.

(5). The provisions of article 12, paragraph 2, shall apply mutatis mutandis.

Coverage tax



§ 20. Of items that are not in and of itself is taxable pursuant to section 1, but which contains taxable components, which are intended for use or used as plant food or de-icing agent paid for imports from outside the EU or from certain areas not covered by the relevant EU countries ' tax area, a cover charge. The tax is paid in accordance with the provisions of the Customs Act Chapter 4, see. However, paragraph 2.

(2). For goods imported by an undertaking registered under section 29 of the Customs Act, the provisions of the rules in section 19 (1), (2). and (3). paragraphs, and paragraphs 2 to 5 apply mutatis mutandis.

(3). In other cases, the tax is paid in connection with the item reception here in the country. The provisions of section 19 (1), (2). and (3). paragraphs, and paragraphs 2 to 5 shall apply mutatis mutandis.

(4). The tax is paid after the tax rate in section 1, paragraph 3, on the basis of the weight of the taxable components.

(5). Upon customs clearance, delivery or receipt of goods as referred to in paragraph 1, the weight of the taxable components are specified, and a statement to that effect from the manufacturer, must be presented.

(6). The provisions of sections 7, 8, 9 and 10 shall apply mutatis mutandis to the cover charge.

Goods carried from abroad



§ 21. The provision in section 9, paragraph 2, of the law on the levying of taxes and duties, etc., shall apply mutatis mutandis to undertakings which are registered in accordance with the law on agricultural use of fertilisers and plant cover, and carrying taxable goods or goods with content of the taxable components from other EU countries for use in own holding.

(2). The provisions of article 9, paragraphs 2 and 3, of the law on the levying of taxes and duties, etc., shall apply mutatis mutandis to operators other than those referred to in paragraph 1, carrying taxable goods or goods with content of the taxable components from other EU countries for use in own holding.

Control provisions



§ 22. Customs and tax administration has, if deemed necessary, at any time against proper identification access without a court order to make inspections in establishments covered by the law, and to inspect the companies ' inventories, accounting records, other financial material, as well as correspondence, etc.

(2). The owners of the undertakings and the persons employed in enterprises must provide customs and tax administration the necessary guidance and assistance in execution of the inspection referred to in paragraph 1.

(3). The material referred to in paragraph 1 must, at the request of the Customs and tax administration shall be handed over or sent to this.

(4). Economic operators shall, upon request, inform the Customs and tax administration information about their procurement of goods with a taxable nitrogen content to the company.

(5). Suppliers of goods to a taxable nitrogen content must, upon request, communicate to the public authorities information on their shipments to the trader.

(6). Customs and tax administration is entitled to carry out inspections of goods during their transport, when these goods commercially sold from abroad or professionally transported to other than registered businesses.

(7). Customs and tax administration has, if deemed necessary, at any time against proper identification access without a court order to conduct inspections of inventories and accounts, etc. with those in paragraphs 4-6 companies.

(8). To the extent that the information referred to in paragraphs 1 and 7 are registered electronically, include the Administration's access to this information is also an electronic access to them.

§ 23. The police provide customs and tax administration assistance to the implementation of the verification pursuant to section 22. The Minister of Justice may, after negotiation with the tax Minister lay down detailed rules on the subject.

Other provisions



§ 24. Businesses that are registered for value added tax article 47, paragraph 2, and which this country by distance selling sell goods subject to § 1 or goods as referred to in article 20, paragraph 1, shall be reported to the registration under this law with customs and tax administration. For these companies are assessed the taxable amount as the content of nitrogen in the quantity of the products referred to in paragraph 1, as the company in the period have sold this country at a distance. For in article 20, paragraph 1, the said goods, see section 20, paragraphs 4 and 5, apply mutatis mutandis. § 5, paragraph 3, article 6, paragraph 1, no. 1 and 2, and paragraph 2, and section 7, paragraph 21), shall apply mutatis mutandis.

§ 25. A company that according to § 7 receive duty-free goods, must immediately give its suppliers message if the company ceases to be registered in accordance with the law on agricultural use of fertilisers and plant cover.

section 26. The transferring, acquiring, acquire or use items, of which there are not paid tax, which would have been payable in accordance with this law, must match tax of goods referred to in article 6. However, paragraph 2.

(2). A company that is registered under this Act, must not match tax of goods delivered to an establishment registered in accordance with the uncorrect law on agricultural use of fertilisers and plant cover, when company 1) have received documentation for the registration ratio before the exempt deliveries will take place for the first time, see. § 7 (3), 2 not later) has received notice of the expiry of the registration the relationship, see. section 25, and has complied with requirements set 3) pursuant to section 7, paragraph 4.

(3). Where taxable goods under section 8 is exempted, be used for any purpose other than that for which it was intended, the Customs and tax administration include the company's access to buy duty-free goods.

(4). The charge of those goods may be charged to the payment within 14 days after such demand. Paid tax is not filed in due time, the provisions of §§ 6 and 7 and § 8, nr. 2 and 3, of the law on the levying of taxes and duties, etc. by analogy.

§ 27. (Repealed).

section 28. (Repealed).

section 29. (Repealed).

section 30. Tax under the law can be recovered by Lien in order.

section 31. (Repealed).

section 32. In addition to the persons referred to in section 10 of the Act on the levying of taxes and duties, etc., shall be liable for in section 19 (1) of the said product recipients and the one who is in possession of the goods for payment of duty in accordance with the provisions of this law.

section 33. With locations outside the European Union shall be treated with respect to the provisions of this law of Faroe Islands and Greenland, as well as the Copenhagen free port.

Criminal provisions



§ 34. With fine punished anyone who intentionally or grossly negligently, 1) shall give false or misleading information or conceals information to use for tax controls, 2) violates section 2, paragraph 1, article 12, article 19 (1), (2). paragraph, article 20, paragraph 5, article 22, paragraphs 2-5, § 24, 1. paragraph, section 25 and section 36, paragraph 3-6, 3) fails to comply with an under section 19 (4) 1. point, granted injunctions, 4) continues the operation of a taxable company whose registration is suspended under section 16 and the Customs and tax administration has notified the company this, or 5) transfer, acquire, acquire or use items, of which there are not paid tax, which would have been payable in accordance with the law, or try this.

(2). In regulations issued under the law, can be fixed penalty of fine for anyone who intentionally or grossly negligently violates the provisions of the legislation.

(3). The perpetrators of one of the listed offences with intent to evade the Treasury charge punishable by fine or imprisonment up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

section 35. The rules set out in sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis to cases of violation of this law.

Transitional and commencement provisions



§ 36. The law shall enter into force on the 1. August 1998. However, the provision in paragraph 3 shall enter into force on 1 January. July 1998.

(2). The law applies to goods from and with the 1. August 1998 extradited from or consumed in registered establishments are declared for customs clearance, carried or received from abroad.

(3). Companies that should be registered by the entry into force of the Act, must notify it to the registration with the Customs and tax administration not later than 15 July. July 1998.


(4). Companies that should be registered by the entry into force of the Act, must determine the inventory of taxable goods or of goods which have a content of the taxable elements, the 1. August 1998. If the inventory of the latter products have a total content of nitrogen on 1,000 kg or more, enterprises must submit the statement of this inventory for customs and tax administration not later than 15 July. August 1998. Customs and tax administration shall draw up detailed rules for inventory.

(5). Other companies, for the purpose of reselling the 1. August 1998 has a stock of taxable goods with a total content of nitrogen on 1,000 kg or more, or of goods, which have a total content of taxable components on 1,000 kg or more, shall, not later than the 15. August 1998 to customs and tax administration submit an inventory of their total inventory 1. August 1998. Customs and tax administration shall draw up detailed rules for inventory.

(6). Businesses covered by paragraphs 4 and 5, must give customs and tax administration access to control inventories by inspection of warehouses, business books, etc., the owners of the undertakings and the persons employed in enterprises must provide customs and tax administration the necessary guidance and help.

(7). Firms covered by paragraph 4, shall, not later than 31 December 2006. August 1998 deposit fee of the inventory referred to in paragraph 4 of the taxable goods are included as components in other products to customs and tax administration.

(8). Companies that are covered by paragraph 5, shall, not later than 31 December 2006. August 1998 deposit fee of the inventory referred to in paragraph 5 to the Customs and tax administration.

(9). Paid tax under paragraph 7 or 8 is not filed in due time, the provisions of article 14, paragraph 2, shall apply mutatis mutandis.

section 37. The law does not apply to the Faroe Islands and Greenland.

The Danish Ministry of taxation, the 22. August 2013 P.M.V. Sevan/Glynn Henningsen Official notes 1) Must rightfully be paragraph 3. The error due to an incorrect piece of designation in amending legislation has no. 461 of 12. June 2009. There will be forwarded amendments as soon as possible.