Note: Virk forms for Intrastat Import and Export will be phased out in 2017. Instead, Intrastat can be reported via IDEP.web, where you can manually enter data or upload files from your economy system. Get started with IDEP.web:
See more guides and file formats here: www.dst.dk/intraidep-en
|January 2017||February 14, 2017|
|February 2017||March 14, 2017|
|March 2017||April 18, 2017|
|April 2017||May 15, 2017|
|May 2017||June 14, 2017|
|June 2017||July 14, 2017|
|July 2017||August 14, 2017|
|August 2017||September 14, 2017|
|September 2017||October 13, 2017|
|October 2017||November 14, 2017|
|November 2017||December 14, 2017|
|December 2017||January 12, 2018|
Intrastat describes Denmark’s trade in goods (import and export) with other EU countries and reflects the development of the EU internal market. The data is used as input into the Balance of Payments and National Accounts statistics and also used by ministries for trade policy making and as input to generate initiatives for trade agreements. Therefore, there are high requirements to the quality of the data.
The statistics for Denmark’s external trade are sent to European and international institutions, e.g., Eurostat, the United Nations and the International Monetary Fund.
The data collection for Intrastat is conducted on the basis of EU regulations (EU’s Council Regulation no. 638/2004 with subsequent implementing modifications) applicable in all EU Member States. However, the practical application may differ slightly among the Member States.
Intrastat is the system behind the statistics that describe Denmark’s external trade in goods with other EU countries. The statistic is based on data collected from Danish registered companies with an annual external trade exceedning 6 mio. dkk in imports and 4,5 mio. dkk. in exports for 2017.
This threshold is defined on an annual basis.
See the full guide to Intrastat her:
It is mandatory to report to Intrastat as per Council Regulation no. 638/2004, if a company’s external trade in goods to or from Denmark exceeds the annually defined thresholds. In 2017 the thresholds for Intrastat are set at 6 mio. dkk. For imports and 4,5 mio. dkk. for exports. Typically VAT reported trade is used to identify companies, however other sources are also used especially for VAT exempted trade.
There are two ways in which a company can be selected:
If you report data via the Virk online-form:
If you report data via IDEP.web:
Data declared to Intrastat are subject to validation and editing procedures before external trade figures are published.
In addition to automatic data editing, a range of manual data editing processes are also conducted, where Statistics Denmark makes an assessment of the data reported.
In the Intrastat system, it is checked whether all enterprises liable to report data have complied with their obligation to do so. If this is not the case, a written reminder is sent and the enterprises can be charged with a handling fee.
Data declared to Intrastat by enterprises are subject to Statistics Denmark’s data validation and editing, for example, by comparing EU purchases and EU sales with the data stated in boxes A and B on the VAT return.
It is recommended that enterprises ensure that the information on EU purchases in box A and the information on EU sales in box B stated on the VAT return corresponds with the information reported to Intrastat.
However, in a number of cases, there is no correspondence between what is to be declared to Intrastat and what is to be declared on the VAT return. This applies, e.g. to goods to and from processing, returned goods, some leased goods and goods delivered without invoice. If there are any great differences between the information declared to Intrastat and information in the boxes A/B on the VAT return, Statistics Denmark will contract the enterprise.
Any corrections are used solely for statistical purposes by Statistics Denmark. In the case of errors on the VAT return, enterprises must contact the Danish tax authorities themselves.
Further information concerning the differences between Intrastat and the VAT return can be found in the following guide:
Questions concerning comparison of Intrastat and VAT return (boxes A/B):
External Ecomomy email@example.com