Order No. 1043 on documentation for energy content of gas produced from biomass, subject to taxation under Nitrogen Oxides Taxation Act.

This Order applies to the consumption of gas produced from biomass, and taxation thereof by energy content (detailed in Appendix 1, No. 17 and 18 of Nitrogen Oxides Taxation Act No. 1072 of 26 August 2013). Commercial entities are liable to register such information in order to comply with payment of taxes required by the Danish State. Companies producing gas with a rated thermal input exceeding 1 000 kW, will need to demonstrate the taxable energy content of the gas as set out in Chapters 3 and 4 of Order No. 1042. Non-compliance is subject to a fine, unless a more severe penalty is prescribed in accordance to article 21, sections 2, 4 of Nitrogen Oxides Taxation Act.
The Order consists of 4 Chapters: Order’s application (1); Commercial gas supply (2); Commercial incineration of own production of gas (3); Penalty and entry into force provisions (4).