ESL Returns in Denmark
Value Added Tax (VAT)
Local Language:
Merværdiafgift (Moms)
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 more information.
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.
Penalties for Late ESL Returns in Denmark
The late submission of ESL returns is punished with a reminder penalty of DKK 65.
