Documents for the refund application
Below you will find a guide and other relevant materials on how to apply for a refund:
Application form for foreign applicants under the CO2 Tax Refund Scheme in Commercial Fishing for 2025
Guide to Completing the Application Form
Annex Overview of documents you must include in your application (Documentation Model 1)
Template for Auditor’s Statement you must include (for applications claiming a refund exceeding DKK 50,000)
FAQs
Who is eligible to apply?
Applicants with a CVR or SE number that have engaged in commercial fishing in 2025 may apply for a refund. The enterprise must be active at the time of application.
Enterprises with a CVR-number must apply via the TAS application portal.
Foreign applicants that do not have a CVR number must obtain an SE number.
If you do not yet have an SE number, you must first register with the Danish Business Authority (Erhvervsstyrelsen). If you have already applied to the Danish Tax Agency (Skattestyrelsen) for a partial refund of the CO2 tax, an SE number will have been created for you in that process, meaning you are also eligible to apply for a refund from the Danish Environmental Protection Agency (Miljøstyrelsen).
When you have a SE number, you download the application form from “Tilskudsguiden” and submit it, along with the required supporting documents, to the email address: Co2refund-fisheries@fvst.dk.
What is the refund for?
Applications may be submitted for the portion of the CO₂ tax on energy products purchased in Denmark in 2025 and used for commercial fishing that has not already been refunded by the Danish Tax Agency (Skattestyrelsen).
What is not eligible for a refund?
No refund is granted for costs arising from or related to preparing the application, including administrative expenses for accountants, oil companies, transport, interest expenses, space heating, or similar.
Furthermore, no refund is granted for CO₂ tax that does not relate to the operation of fishing vessels.
How much can you receive in refunds?
The Danish Tax Agency refunds 53.33% of the CO₂ tax for 2025. This scheme covers the remaining 46.67%, allowing commercial fishermen to obtain a total refund of 100% of the CO₂ tax paid in 2025 that is covered by the scheme.
A total of DKK 125 million has been allocated to the refund scheme.
How do I apply?
Applicants with a CVR number must apply via the TAS application portal. You can find TAS on the “Tilskudsguiden” (Grant Guide) portal under “Refund of CO2 taxes for commercial fishing enterprises.” You must log in using MitID Erhverv.
Foreign applicants who do not have a CVR number must first obtain an SE number.
If you do not yet have an SE number, you must first register with the Danish Business Authority (Erhvervsstyrelsen). If you have already applied to the Danish Tax Agency (Skattestyrelsen) for a partial refund of the CO2 tax, an SE number will have been created for you in that process, meaning you are also eligible to apply for a refund from the Danish Environmental Protection Agency (Miljøstyrelsen).
When you have a SE number, you download the application form from “Tilskudsguiden” and submit it, along with the required supporting documents, to the email address: Co2refund-fisheries@fvst.dk.
What are the requirements for retaining supporting documents after the refund has been received?
The refund recipient is responsible for retaining all relevant supporting documents for five years, calculated from 31 December of the year in which the funds were paid out. This documentation requirement applies regardless of whether the beneficiary replaces or modifies electronic systems (e.g., accounting or payment systems) during this period.
What is the purpose of the scheme?
The scheme allows active commercial fishermen to obtain a refund for the portion of the CO2 tax—such as that on fuel—paid in 2025 that has not already been reimbursed by the Danish Tax Agency. The scheme was established based on the political agreement “A New Course for Danish Fisheries” (En ny kurs for dansk fiskeri) from July 2025, in which the parties to the agreement decided that fishermen should be fully compensated, in aggregate, for the CO2 tax paid in 2025.
Documentation Model 1 – Invoices, proof of payment, etc.
1. Which documents must I submit?
If you choose documentation model 1, you must submit:
- List of supporting documents (itemized list)
- Invoices
- Proof of payment
In addition, you must submit an auditor’s statement if you are applying for a refund exceeding DKK 50,000.
2. What is a list of supporting documents?
The list of supporting documents forms the basis of your application. Here, you record all invoices containing CO₂ tax on energy products used for commercial fishing for which you are seeking a refund.
3. Where can I find the list of supporting documents?
You can download the template for the list of supporting documents from the scheme’s page in the Grant Guide (*Tilskudsguiden*).
4. What information must I include in the list of supporting documents?
For each invoice, you must provide at least the following information:
- Invoice number
- Quantity of energy product
- CO₂ tax per invoice
- Reference to the corresponding proof of payment
5. Which invoices must I attach?
You must attach all invoices included in the total refund amount you are applying for.
6. What information must appear on the invoices?
The invoices must document:
- The buyer’s CVR or SE number
- The supplier’s CVR number
- Invoice number
- Total amount payable
- CO₂ tax amount
- Delivery date
- Quantity of energy product
- The vessel to which the product was delivered and on which it was used
7. What can be used as proof of payment? Proof of payment can, for example, be:
- Receipts
- Account statements
- Other documentation clearly showing that the invoice has been paid
8. Is proof of payment required for all invoices?
Yes. Proof of payment must be enclosed for all invoices included in the application.
9. Do I need to submit an auditor’s statement?
If the total reimbursement amount applied for exceeds DKK 50,000, an auditor’s statement documenting the accuracy of the reimbursement calculation must be enclosed.
10. Where can I find the template for the auditor’s statement?
The template can be found here on the scheme’s page in the Grant Guide.
11. Do special rules apply to vessels under 5 GT?
Yes. For vessels with a gross tonnage of less than 5, the documentation requirements set out in Annex 1 of the executive order may be waived following a case-by-case assessment.
Documentation Model 2 – account statement from oil supplier/intermediary
1. What is Documentation Model 2?
Documentation Model 2 is a simplified documentation model in which you document your eligible purchases using a consolidated account statement from the oil company/companies or intermediary/intermediaries from which you purchased products subject to CO2 tax in 2025.
You must attach one account statement per oil company or intermediary covering the entire year of 2025.
2. What documentation must I submit? You must submit account statements from the oil companies or intermediaries from which you purchased products eligible for CO2 tax reimbursement in 2025.
The account statements must be attached in field 5.2 of the application portal.
3. How many account statements can I attach?
You must attach one account statement per oil company or intermediary covering the entire year of 2025.
For example, if you purchased eligible products from three different suppliers in 2025, you must attach three account statements that collectively cover all the purchases for which you are seeking reimbursement.
If you have individual invoices in addition to these for which you wish to claim reimbursement, the entire application must be submitted using documentation model 1.
4. Do I need to include an auditor’s statement?
No. There is no requirement for an auditor’s statement when using documentation model 2.
5. What information must appear on the account statement?
Each account statement must show the following:
- The oil company’s or intermediary’s company name and CVR number.
- The buyer’s name and CVR/SE number.
- For each settlement or invoice line, the following information must be included:
- Invoice number
- Total invoice amount
- Total CO2 tax amount on the invoice
- Product type and quantity in the relevant unit
- Delivery date
- Identification of the vessel to which the product was delivered and for which it was used
In addition, two requirements must be met:
- The account statement must show that the orders have been paid.
- The oil company/intermediary must certify that the orders have been paid.
Confirmation that the orders have been paid may either be provided for each individual entry or collectively, for example through a statement such as:
"The customer [Company Name] / [CVR No.] has paid for the [XX] products subject to CO₂ tax listed in the overview above."
If the account statement does not show that the orders have been paid, or if payment has not been certified by the oil company/intermediary, the application will be considered incomplete, and the Danish Environmental Protection Agency may reject the application.
6. Must it be indicated that the invoices have been paid?
Yes. There are two requirements in that matter that must be met:
- The account statement must show that the orders have been paid.
- The oil company/intermediary must certify that the orders have been paid.
Confirmation that the orders have been paid may either be provided for each individual entry or collectively, for example through a statement such as:
"The customer [Company Name] / [CVR No.] has paid for the [XX] products subject to CO₂ tax listed in the overview above."
If the account statement does not show that the orders have been paid, or if payment has not been certified by the oil company/intermediary, the application will be considered incomplete, and the Danish Environmental Protection Agency may reject the application.
7. May I edit the account statement myself?
No. You must not alter the account statement.
It must be clearly evident that the document uploaded with the application is the same version as the one received from the oil company or intermediary.
8. Can I obtain a refund for purchases other than those listed on the account statement?
No. Under documentation model 2, you can only obtain a refund for purchases appearing on the account statements received from the oil company or intermediary.
9. What do I do if I want a refund for multiple purchases?
If you want a refund for purchases that do not appear on the account statements you have received, the entire application must be documented in accordance with documentation model 1.
- This means you must submit:
- A summary of supporting documents
- Invoices
- Proof of payment
- An auditor’s statement
You cannot combine documentation models 1 and 2 in the same application. The entire application must follow the same documentation model.
10. Where can I find the requirements for documentation model 2?
The full requirements for documentation model 2 and application guidelines can be found here on the Grant Guide.