Intrastat

Request a postponement

Note: Statistics Denmark operates with two deadlines for reporting to Intrastat: an earlier deadline for larger reporters (Group 1) and a later deadline for smaller reporters (Group 2). Companies whose trade changes level will automatically be reclassified as either Group 1 or Group 2 via an annual procedure conducted in February. It is not possible to request a change of group.

Group 1 (2024): Annual import exceeding 41 million and/or annual export exceeding 16.5 million.
Group 2 (2024): Annual import below 41 million and export between 11.3 and 16.5 million.

Group 1 (2023): Annual import exceeding 22 million and/or annual export exceeding 16.5 million.
Group 2 (2023): Annual import below 22 million and export between 11 and 16.5 million.

Request a postponement

Note: Statistics Denmark operates with two deadlines for reporting to Intrastat: an earlier deadline for larger reporters (Group 1) and a later deadline for smaller reporters (Group 2). Companies whose trade changes level will automatically be reclassified as either Group 1 or Group 2 via an annual procedure conducted in February. It is not possible to request a change of group.

Group 1 (2024): Annual import exceeding 41 million and/or annual export exceeding 16.5 million.
Group 2 (2024): Annual import below 41 million and export between 11.3 and 16.5 million.

Group 1 (2023): Annual import exceeding 22 million and/or annual export exceeding 16.5 million.
Group 2 (2023): Annual import below 22 million and export between 11 and 16.5 million.

Guides to Intrastat

Commodity Codes

Contakt

Support request form

Questions about Intrastat, please contact External Economy

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.

Importers submit one item entry for each type of goods (item code) imported in the reference month with the same transaction type and the same partner country in the EU + Northern Ireland.

Exporters must also divide item entries according to the country of origin of the goods and the recipient's VAT number. This means that one item entry is reported for each type of goods (item code) exported in the reference month with the same transaction type, the same partner country in the EU + Northern Ireland, the same country of origin, and the same unique recipient of goods in the EU + Northern Ireland.

Companies in Group 2 with a smaller volume of foreign trade in goods can report their exports simplified

In 2023, companies located in Export - Group 2 were allowed to report simplified to Intrastat Exports.

In 2024, companies with an annual export between 11.3 and 16.5 million DKK and an annual import below 41 million DKK (i.e., companies in Export - Group 2) will have the option to report simplified to Intrastat Exports.

A simplified reporting means that reporting the item code, country of origin of goods, transaction type, weight, and any additional unit is voluntary. 

NB: Companies in Group 2 are transferred to Group 1 if their annual export exceeds 16.5 million DKK or their annual import exceeds 41 million DKK. Afterward, they can no longer report exports simplified.

It is mandatory to report to Intrastat if a company’s trade in goods with other EU countries and Northern Ireland exceeds certain thresholds.

Companies are obliged to report to Intrastat Export in 2025 if:

• the total goods export to other EU countries and Northern Ireland in 2024 exceeded 11.3 million DKK.
• goods export to other EU countries and Northern Ireland during 2025 exceeds 11.3 million DKK.

Companies are obliged to report to Intrastat Import in 2025 if:

• the total goods import from other EU countries and Northern Ireland in 2024 exceeded 41 million DKK.
• goods import from other EU countries and Northern Ireland during 2025 exceeds 41 million DKK.

Statistics Denmark uses previous Intrastat declarations to determine the extent of each company's trade with other EU countries and Northern Ireland. For ongoing monitoring of non-obligatory companies' trade with the EU and Northern Ireland, the declarations in box a/b of the VAT return are used.

Companies selected based on trade in 2024 will be obligated from January 2025, while companies crossing the thresholds for trade in 2025 will be obligated from the month in which the threshold is crossed.

From 2020 to 2025, the number of companies required to report to Intrastat has approximately halved.

Correct your data via IDEP:

• Log on to IDEP (see link above)
• Click on ”Create data report”
• Select ”Replacement declaration” and period

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 uhmoms@dst.dk