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Country / jurisdiction: Denmark · Year: 2015 · Status: In force · Level: National · Type: Voluntary
2015: EVs (PHEV, BEV, FCEV) are exempted from VRT tax. 2016: VRT on EVs is gradually introduced. Initially, the plan was 20% of VRT in 2016, 40% in 2017, 65% in 2018, 90% in 2019 and 100% in 2020 for PHEV and BEV. For FCEV 20% until 2018 and then same gradual increase until 100% in 2022. In a second moment 20% of calculated VRT was prolonged to 2018, then 40% in 2019, 65% in 2020, 90% in 2021 and full in 2022. Tax deduction based on fuel efficiency based on calculated fuel consumption equivalent value. FCEV are exempted from VRT until 2018, then 20% 2019, 40% 2020, 65% 2021, 90% 2022, 100% 2023. 2017: In a second moment 20% of calculated VRT was prolonged to 2018 (or until new 5000 Evs are sold…PHEVs or only BEVs?), then 40% in 2019, 65% in 2020, 90% in 2021 and full in 2022. Minimum VRT for BEVs is DKK 20000 until 2019 (after reduction for fuel efficiency). Tax deduction based on fuel efficiency based on calculated fuel consumption equivalent value. FCEV are exempted from VRT until 2018, then 20% 2019, 40% 2020, 65% 2021, 90% 2022, 100% 2023
Source
https://www.iea.org/policies/3314Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.