DenmarkManual

Intrastat returns in Denmark

Frequency of filing and due date of Intrastat returns in Denmark

Like in most EU countries, Danish Intrastat returns are filed monthly. They follow the calendar month.

The due date to file these returns depends on the Group to which the taxpayer belongs:

  • Group 1 (2023): annual import over 22 million and/or annual exports over DKK 16.5 million. The deadline is earlier, around the 14th day of the following month.
  • Group 2 (2023): annual imports below DKK 22 million. and exports between 11 and 16.5 million. The deadline for these taxpayers is slightly longer, around 20th of the following month.

However, the exact deadlines must be verified in the Intrastat calendar published by the tax authorities.

Additional resources: The exact deadlines must be verified in the Intrastat calendar published by the tax authorities. Check here the Intrastat calendar for 2024.

Danish Intrastat thresholds

The following annual Intrastat thresholds apply in Denmark (calendar year):

  • Arrivals: DKK 41,000,000
  • Dispatches: DKK 11,300,000

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2024 on arrivals, Intrastat returns for arrivals are due until December 2025. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.

Have a look at our overview of Intrastat thresholds

Also, you can find here the official information about Intrastat thresholds in Denmark.

Reporting of specific scenarios in Denmark

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.

The nature of transaction code in the Denmark have been recently updated and have now two digits. You can find the nature codes for specific scenarios under Appendix 3.A of the Intrastat manual. See the official Intrastat manual under the following link.

Nil and corrective Intrastat returns in Denmark

If no transactions are to be reported, a nil Intrastat return must be filed.

Regarding corrections, if an Intrastat return has been submitted showing wrong or incomplete information, a new return needs to be submitted electronically correcting the wrong data and adding the data initially missed.

If you want to correct an already approved report you need to submit a replacement return: go to "Dan report" and select "Compensation report" and the period. You can check the guide available online named Compensation or replacement declaration.

Alternatively, you may contact Statistics Denmark by sending an email to Intrastat@dst.dk.

Intrastat Penalties in Denmark

The late submission of Intrastat returns is punished with a fine of DKK 550.

 

 

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