New CO2 Tax on Fisheries in 2025
Due to the upcoming implementation of the CO2 tax on several industries in Denmark, including the fishing sector, we encourage all our customers in the industry to fill their fuel tanks as much as possible before the end of 2024.
We can also assist if your vessel is in a foreign port. We work closely with our international trading department, enabling us to provide service and delivery outside Denmark’s borders.
Contact:
Mail: energy@malik.dk
Phone: +45 9631 3910
The Transition Period
As it stands, the new tax effective January 1, 2025, will result in a gross additional cost of DKK 2.26 per liter of fuel.
Due to the transition period, from 2025 to 2030, you will be able to apply for a partial refund. In 2025, the partial refund will amount to 53%, meaning the net additional cost from January 1 will be DKK 1.05 per liter of fuel.
The table below shows the refund percentage during the transition period from 2025 to 2030.
| Year | Refund in % |
|---|---|
| 2025 | 53,33 % |
| 2026 | 42,67 % |
| 2027 | 32,00 % |
| 2028 | 21,33 % |
| 2029 | 10,67 % |
| 2030 | 0 % |
According to the legislation and refund model, you will be charged the full tax on your invoice and will then need to apply for the refund yourself.
The refund application process differs depending on whether your business is VAT-registered or not.
If Your Business Is VAT-Registered in Denmark
As a VAT-registered business, you can use the refund fields available in your VAT return.
For example, if you want to claim a partial refund of your CO2 tax, you must enter the refund amount in the field labeled ‘CO2 taxes’ on your VAT return.
This means that the timing for submitting refund claims follows the deadlines for your VAT reporting.
As a business, you are responsible for calculating and entering the correct refund amount yourself.
If You Are Not VAT-Registered (Typically Foreign Companies/Fishing Vessels)
As a Non-VAT-Registered Business, You Must Obtain a Permit for CO2 Tax Refunds
First and foremost, this requires a Danish SE number. If your business is not registered in Denmark, you must complete the registration here:
Danish: 40.110 - Registrering af udenlandsk virksomhed
English: 40.112 - Registration of non-danish company
Once Your Business Has a Danish SE Number, You Must Complete a Permit Application Form to Be Eligible for a CO2 Tax Refund.
Use this form from skat.dk:
Afterwards, you can apply for a refund.
Use this form:
As it stands, the above applies from January 1, 2025.
We will keep this page updated if there are any developments.
You can also contact Skat directly:
Mail: raadgivning@skat.dk
Phone: +45 7222 1818
The content on this page is intended for informational purposes only, and Malik Energy A/S is merely passing on the information we have available. Shipowners are responsible for ensuring compliance with applicable regulations and legislation.
Have any questions?
If you have any questions regarding the impact of the CO2 tax on your fuel delivery, please feel free to contact:
-
Anders Jensen
Chief Operating Officer
