ESL/ESPL returns in Denmark

Due date and frequency of ESL returns in Denmark

The due date for submitting monthly or quarterly ESL returns is always the 25th day of the following month. You can either type the information or upload a file.

The frequency of filing is usually monthly, but you can apply to start submitting ESL returns on a quarterly basis.

Find here the taxpayer’s calendar published by the Danish tax authorities, where the ESL returns are included.

Nil and corrective ESL returns in Denmark

If there are no intra-Community transactions to be reported in a given period, a nil ESL is NOT due.

In case of errors in previous reporting periods, you must submit a corrective ESL return in Denmark.

The late submission of ESL returns is punished with a reminder penalty of DKK 65.

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