Special for portable batteries
If your business produces or imports and resells portable batteries in Denmark, you must be aware that registration must be done first with SKAT (Danish Tax and Customs Administration). When DPA receives your reporting in kilograms of what you have sold in Denmark your registration here is created at the same time. Please remember signature of the Confirmation
Why and how?
As mentioned, producer responsibility means that anyone producing or importing batteries has also the responsibility for the batteries at the end of their service life when they must be collected and recycled or environmentally treated. The responsibility for collection and treatment may be assumed by the producer or by becoming a member of a compliance scheme. In Denmark, collection of end-of-life batteries differs slightly depending on battery type.
Collection of portable batteries in the vicinity of citizens
The local authorities are responsible for the collection of portable batteries from citizens. They MUST establish collection services ‘in the vicinity of citizens‘, i.e. in a kerbside service or in igloos nearby. This means that a collection service established only at the recycling centre is not enough.
The local authorities must be paid for this job, which is why SKAT is involved in this part of the producer responsibility system. This means – by contrast to other product groups covered by producer responsibility – that your registration and reporting of portable batteries placed on the market must be done to the Danish Tax and Customs Administration who will subsequently transfer the quantities placed on the market to DPA.
How to do it: Registration and reporting of portable batteries
Portable batteries are reported to SKAT in the period 1 January to 15 February
NOTE that reporting is done in kilograms.
- After the end of a calendar year, you must report quantities in kilograms sold in Denmark in that calendar year.
- Annual reporting of the quantities you place on the market must be done through your business file under the menu: Excise duties – Environment – Portable batteries.
- SKAT will transfer the quantities you report to DPA around 15 March.
See possible deductions, guidelines, or go to reporting with Danish Tax and Customs Administration:
The section contains the following:
- Rules and legislative basis (E.A.7.10.1)
- Definitions: Batteries and accumulators (E.A.7.10.2)
- Portable batteries and accumulators covered by the rules (E.A.7.10.3)
- Businesses covered by the rules (E.A.7.10.4)
- Magnitude and calculation of payment (E.A.7.10.5)
- Statement and settlement etc.: (E.A.7.10.6).
Fee rates with Danish Tax and Customs Administration
In addition to administration fee that is paid to DPA. The annual fee rates for the payment relating to local authorities’ collection of portable batteries that are levied from you by SKAT are published every year on the Danish Environmental Protection Agency’s website.
These are the most recent rates payable to SKAT:
Payment to Danish Tax and Customs Administration 2024
5.97 DKK per kilogram placed on the market
Payment to Danish Tax and Customs Administration 2023
5.72 DKK per kilogram placed on the market
Payment to Danish Tax and Customs Administration 2022
5.50 DKK per kilogram placed on the market
Payment to Danish Tax and Customs Administration 2021
5.44 DKK per kilogram placed on the market
Payment to Danish Tax and Customs Administration 2020
5.40 DKK per kilogram placed on the market
Portable batteries
De-registration with SKAT
If your business ceases the import of portable batteries, it is important that you also de-register for portable batteries with SKAT. Without such de-registration your business will be re-created for portable batteries in the producer register in the next data transfer from SKAT.
See how in Guidelines on portable batteries and SKATShortcuts
About registration
See how to register as a new producer in the producer register
Special for portable batteries
Read about special requirements for registration and reporting for portable batteries
Economy and fees
See current fees for products subject to producer responsibility
Compliance schemes
See information about Authorised representative and collective vs individual compliance schemes
Other players
See which other players in addition to producers, importers, and authorities are involved in the producer responsibility with various roles
Annual reporting
Read more about annual reporting of batteries
Legislation relating to batteries
See the statutory basis for producer responsibility for batteries
Exemptions
See when batteries may be exempt from producer responsibility
Marking of equipment
Read about requirements relating to marking of batteries
Document: Design of products
Read about requirements relating to design of equipment containing batteries
Decision tool batteries
Find categories for your battery. Take the test
Management of waste electronics and batteries
Read more about how to collect and manage waste electronics and end-of-life batteries