Alcohol regulations in Denmark

Licences needed

Excise authorisation as an authorised warehouse keeper (autoriseret oplagshaver) with an approved tax warehouse (afgiftsoplag); food business registration (registrering af fødevarevirksomhed) with Fødevarestyrelsen.

Authority

Skattestyrelsen (Danish Tax Agency) and Fødevarestyrelsen (Danish Veterinary and Food Administration)

Documents

Business/CVR and VAT registration, premises layout showing physical separation of duty-paid and duty-suspended goods, hazard analysis and critical control points (egenkontrol/HACCP) plan, explosion protection document (ATEX/APV) if employing staff, and excise accounting setup.

Fees

No statutory application fee confirmed for registration, but a mandatory minimum excise security deposit (sikkerhedsstillelse) of at least DKK 30,000 is required by Skattestyrelsen (subject to increase based on risk assessment).

Time to obtain

not confirmed

Who can import

Commercial imports may only be carried out by businesses registered in Denmark with a CVR number, registered as a food importer with Fødevarestyrelsen, and registered for excise duties with Skattestyrelsen (plus EORI registration with Toldstyrelsen for non-EU imports).

Licences or registrations

Excise registration with Skattestyrelsen as an authorised warehouse keeper (autoriseret oplagshaver), registered consignee (registreret varemodtager) for duty-suspended goods via EMCS, or certified consignee (autoriseret modtager) for duty-paid EU goods; food business registration (import activity) with Fødevarestyrelsen.

Authority

Skattestyrelsen (Danish Tax Agency), Fødevarestyrelsen (Danish Veterinary and Food Administration), and Toldstyrelsen (Danish Customs Agency)

Documents

Online registration forms via Virk.dk / Fødevarestyrelsen prior to commencing import activities, excise registration and security collateral with Skattestyrelsen, commercial invoice, and EMCS electronic administrative document (for EU movements).

Fees

Minimum DKK 30,000 collateral guarantee for authorised warehouse keepers; specific administrative registration fees not confirmed.

Time to obtain

not confirmed

Required: no Process: No pre-market brand or label registration/approval (such as US COLA) is required for standard alcoholic beverages. Notification to Fødevarestyrelsen applies only if vitamins, minerals, or novel food…

There is no state import monopoly. Commercial shipments must be imported by a registered importer of record. Intra-EU movements of spirits must travel through the Excise Movement and Control System (EMCS). Denmark does not…

As an EU member state, Denmark applies the EU Common Customs Tariff. Under HS heading 2208, most distilled spirits (including whisky, rum, gin, and vodka) carry a 0% MFN customs duty (duty-free), though certain liqueurs, cordials, and specific spirituous beverages or non-preferential origins may be subject to minor specific duties per % vol/hectolitre under the EU TARIC schedule.

Spirits excise duty (spiritusafgift): DKK 150.00 per litre of 100% pure ethyl alcohol (effective for beverages over 1.2% ABV; equivalent to DKK 42.00 for a 70 cl bottle at 40% ABV). Small, legally and economically independent…

No state retail monopoly exists. Beer, wine, and spirits are sold in private supermarkets, grocery stores, kiosks, convenience stores, and specialist shops with no general national daytime hour restrictions on off-premise sales…

Allowed. Since 1 October 2024, all online sellers of alcohol must implement mandatory digital age/ID verification at the point of purchase (not merely a self-declaration checkbox) and display statutory age-limit notices.

Governed by EU Regulation 1169/2011 and Danish food labelling orders. Mandatory particulars include: legal product name/category, net quantity in metric units (l, cl, ml), actual alcoholic strength by volume ('% vol') for drinks…

Regulated by the Danish Marketing Practices Act (Markedsføringsloven), the Broadcasting Act, and self-regulatory guidelines enforced by the Alcohol Advertising Board (Alkoholreklamenævnet) and the Consumer Ombudsman…

Directly governed by EU Spirit Drinks Regulation (Regulation (EU) 2019/787). Minimum ABV thresholds include: Whisky/Whiskey (37.5% no, 40% ABV minimum, matured at least 3 years in wooden casks <=700L), Rum (37.5% ABV), Vodka…

No dry areas exist. However, police may designate municipal nightlife zones (nattelivszoner) where off-premise sales and delivery of alcohol (1.2% ABV and above) to persons under 18 are prohibited between 22:00 and 08:00.

1 October 2024: Mandatory effective digital age verification required for all online sales of alcohol. 1 January 2025: Minimum fine for retailers illegally selling alcohol to underage buyers increased to DKK 50,000 for a first…

Unlike its Nordic neighbours Sweden, Norway, and Finland, Denmark has no state alcohol retail monopoly, allowing exporters to sell directly through private importers to supermarkets, specialty shops, online retailers, and the…

1. Skattestyrelsen – Den juridiske vejledning E.A.3.1: Spiritus (Afgiftssatser & Registrering)
2. Fødevarestyrelsen – Autorisation og registrering af fødevarevirksomhed
3. Nordic Alcohol and Drug Policy Network (NordAN) – Denmark Country Profile & 2025/2026 Updates
4. US Alcohol and Tobacco Tax and Trade Bureau (TTB) – International Affairs Resources for Denmark (Nov 2025)
5. The Copenhagen Post – New rules on alcohol placement in Danish stores take effect (1 April 2026)
6. Lov om forbud mod salg af tobak og alkohol til personer under 18 år (as amended by Act no. 1669 of 30 Dec 2024, in force 1 April 2025)