Commentary

Intrastat returns

11 Denmark
11 Denmark | Commentary

Intrastat returns

11 Denmark | Commentary

Intrastat returns

Danish VAT registered businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 11.1) will be required to file monthly Intrastat returns for acquisitions, dispatches or both.

Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes, instead of imports and exports.

Intrastat returns must be filed electronically (although paper forms may be used on dispensation) as follows:

  1.  

    •     Virk.dk – the Intrastat declaration may be submitted using the electronic declaration available at https://virk.dk. A 'digital signature' is

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