The Danish deposit and return system is based on ‘the polluter pays’ principle.

This means that an importer or producer pays fees for each item of packaging sold, supplied or otherwise transferred in Denmark. Importers, producers, intermediaries and distributors must report their sales volumes for registered products and packaging to enable Dansk Retursystem to collect the correct amount for the deposits and fees and pay the handling payment to shops for preparing the one-way packaging.

Given the commercially sensitive nature of the figures, reports are submitted to an independent auditing company that processes the data and forwards a summary of the figures to Dansk Retursystem.

In addition, you must report the return volumes of refillable packaging so that Dansk Retursystem can also pay handling payments to shops for sorting and separating the refillable packaging. Dansk Retursystem already has the data it needs to pay the handling payment for preparing one-way packaging.

In most cases, you must report your sales volumes at a detailed level. In specific cases, you may submit reports at a modified level, which involves you providing less information (read more below).

In situations in which you may choose between different types of reporting, please note that the type you choose is binding for the current calendar year. If you want to change your type of reporting, this will only take effect in the coming year. Any application to amend the type of reporting must be sent to Dansk Retursystem by November 30th at the latest.

Transitional reporting arrangements

Importers and producers with packaging registered before February 1st, 2014 may also be covered by transitional reporting arrangements.

Intermediaries and distributors

Intermediaries and distributors can read more about their obligations in the Danish deposit and return system under intermediaries and distributors.