An ownership tax must be paid for all vehicles with Danish license plates. If you wish, ALD Automotive can administer the payment of the ownership tax for the company’s leased cars. Read more below.
Motor vehicle tax, green ownership tax, and CO2 ownership tax
For vans first registered before March 18th, 2009, the rules for motor vehicle tax (vægtafgift) that were applicable at the time are still applicable. Passenger cars from before July 1st, 1997, will also pay motor vehicle tax. Motor vehicle tax is calculated based on the car’s weight, i.e., the heavier the vehicle, the higher the tax.
Vans registered between March 18th, 2009, and July 1st, 2021, as well as passenger cars registered between July 1st, 1997, and July 1st, 2021, will pay a green ownership tax (grøn ejerafgift). Green ownership tax is calculated based on the car’s fuel consumption (km per liter) if the car is a petrol or diesel car. For electric cars and plug-in hybrid cars, the car’s electricity consumption (Wh) per km is converted into km per liter petrol. I.e., the longer the car drives per liter, the lower the tax.
Cars registered after July 1st, 2021 will pay a CO2 ownership tax (CO2-ejerafgift) calculated on the basis of a scale based on the car’s CO2 emissions (grams of CO2 per km). The less g. CO2 per km, the lower the tax.
Read more about ownership tax on SKAT.dk here. (in Danish)
If you drive a diesel car, you also need to pay an equalization fee (udligningsafgift) in addition to the motor vehicle tax/green ownership tax/CO2 ownership tax.
Invoicing
When a leased car is registered, ALD Automotive is registered as the owner and lessee as the user. The costs of the ownership tax are imposed on the lessee, and SKAT will send the invoice directly to the registered user, i.e., lessee. If the car is re-registered, e.g., if the license plates are stolen, SKAT will send a new invoice to the user.
If you want ALD Automotive to manage the administration, please send the invoice for the ownership tax to ALD Automotive. Thereafter, we will take care of the payment and will simultaneously enlist the payment to Nets, so that the company as a lessee will not receive other invoices regarding this. The costs of the ownership tax will thereafter be invoiced from ALD Automotive to the lessee.
Refunding
If SKAT requires information regarding a refund, SKAT is of the opinion that they will not inform ALD Automotive about this, as SKAT will only communicate with the car’s user. This is because the user is the one that pays the ownership tax and receives a potential refund. Please note that SKAT can deduct other claims under the same CVR number in a refund.
In DMR (the Digital MotorRegister), it is possible to see what has been charged and refunded on a given car. How to do it:
- Type in the car’s registration number or vehicle identification number.
- Select tab 5 "Afgifter”.
- Here, you can find information on charges and refunds as well as time periods.
- Double-click on the amount in the column BELØB to see more details.
Contact SKAT
If you have any questions, please contact SKAT on +45 72 22 18 18.
The phone opening hours are: Monday 9am-5pm, Tuesday-Thursday 9am-4pm and Friday 9am-2pm
We apologize for not being able to help you with the contact between you and SKAT – this is not due to reluctance on our behalf, but only because SKAT wishes to communicate with the user who is the receiver of the fee. Naturally, we help with other payment documentations for SKAT, if needed.