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Commentary

EC sales lists (recapitulative statements)

11 Denmark
11 Denmark | Commentary

EC sales lists (recapitulative statements)

11 Denmark | Commentary

EC sales lists (recapitulative statements)

All Danish VAT registered businesses making intra-EU supplies of goods or services to businesses registered for VAT in other EU member states must file monthly EC sales lists. Certain businesses with limited intra-EU supplies can request permission to submit quarterly returns.

The filing deadlines for both goods and services EC sales lists are set out at 11.1.

All recapitulative statements ('Listeangivelse') must be submitted electronically using the 'E-tax for businesses' service ('TastSelv Erhverv') via the Danish tax authority website (www.skat.dk).

The information required on an EC sales list is as follows:

  1.  

    •     The customer's country code.

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