Denmark – Intrastat / EC Sales list
Taxable persons who make intra-Community supplies or acquisitions of goods in Denmark may be required to provide statistical information to Statistics Denmark monthly if the annual value of goods or services transported into or out of other Member States exceeds specified reporting thresholds in the previous or current year.
This statistical information must be provided through an Intrastat report, which can be submitted electronically through either the Danish online business registration portal or IDEP.web. If using IDEP.web, an Intrastat report can be filed together with a European Sales Listing.
Learn more about Intrastat and ESL in Denmark in our comprehensive guide below.
Intrastat in Denmark
The deadline for submitting Intrastat information is on a monthly basis, with a deadline of the 10th working day after the end of the reporting month. However, there are two sets of deadlines for reporting, with an earlier deadline for larger reporters (Group 1) and a later deadline for smaller reporters (Group 2). The Denmark authorities will inform businesses of which group they belong to in the letters sent regarding their obligation to report for Intrastat.
It is also possible to file an Intrastat report in combination with the European Sales Listing through IDEP.web. Failure to comply with these reporting requirements may result in penalties and other consequences.
Selling in Denmark?
New Intrastat thresholds
Intrastat is a mechanism for collecting information and creating statistics on the movement of commodities between member states of the European Union’s internal market (EU).
| Type of Intrastat: | Threshold in 2023 |
| Arrivals | 22 million DKK and above |
| Dispatches | 11 million DKK and above |
Please note that the three file formats: FTP, INTRA-DK, and NY INTRA-DK will be discontinued and can no longer be used starting with the January 2022 declaration.
Download the Danish VAT Guide
ESL in Denmark
Taxable individuals engaged in intra-Community transactions have an obligation to submit recapitulative statements, commonly known as EC Sales Lists or ESLs, for both the supply of goods and services within the EU.
The ESL should include information about each customer of the supplier who is VAT registered and resides in an EU country other than Denmark. It should also provide the total value of supplies made to each customer during the relevant tax period. It is important to note that the ESL must be filed electronically, either through the Tax Administration portal or IDEP.web. If submitted via IDEP.web, it may be combined with an Intrastat report.
For intra-Community supplies of goods, the recapitulative statements must be filed monthly. However, if a taxable person is not subject to a Danish monthly VAT accounting period and the total value of intra-Community supplies of goods does not exceed DKK 400,000 in the current and previous four quarters, the Tax Administration may allow quarterly filings upon request.
For intra-Community supplies of services, the recapitulative statements must also be filed monthly. However, if a taxable person does not make intra-Community supplies of goods or reports them quarterly, the Tax Administration may permit quarterly filings upon request.
Last Updated:27/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
