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Intrastat
You can declare your data to the statistic here
(Danish)Note: At the moment, it not possible to report VIES via IDEP. Please use SKAT's website instead. You can still report to Intrastat via IDEP. We apologize for the inconvenience.
Data submission via IDEP
Download IDEP guides and file examples here
New to IDEP? See our quick guide to manual reporting:
Period | Deadline |
January 2023 | February 14, 2023 |
February 2023 | March 14, 2023 |
March 2023 | April 19, 2023 |
April 2023 | May 16, 2023 |
May 2023 | June 14, 2023 |
June 2023 | July 14, 2023 |
July 2023 | August 15, 2023 |
August 2023 | September 14, 2023 |
September 2023 | October 16, 2023 |
October 2023 | November 14, 2023 |
November 2023 | December 14, 2023 |
December 2023 | January 15, 2024 |
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.
Period | Deadline |
January 2023 | February 24, 2023 |
February 2023 | March 23, 2023 |
March 2023 | April 25, 2023 |
April 2023 | May 25, 2023 |
May 2023 | June 27, 2023 |
June 2023 | July 27, 2023 |
July 2023 | August 25, 2023 |
August 2023 | September 26, 2023 |
September 2023 | October 25, 2023 |
October 2023 | November 27, 2023 |
November 2023 | December 21, 2023 |
December 2023 | January 25, 2024 |
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.
Guides to Intrastat
Commodity Codes
Search Commodity Codes for Intrastat
Commodity codes: Learn more about EU’s Combined Nomenclature
Other sources
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 and Northern Ireland.
The following information is mandatory for imports as well as exports:
- Reference period (the month in which the goods cross the Danish border)
- Commodity codes in accordance with the Combined Nomenclature (CN)
- Partner country
- Type of transaction
- Invoice value in DKK (whole Danish kroner)
- Net weight in whole kilograms and/or supplementary units, e.g. litres, no. of items (if required in accordance with the CN)
Moreover, enterprises liable to report to Intrastat export may supply two optional data points:
- Partner VAT number
- Country of origin
Please note that the optional data points will become obligatory in Intrastat Export from January 2022. They will not become part of Intrastat Import. See more on DST’s information page on upcoming changes in Intrastat.
Please also refer to the full guide to Intrastat:
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 will be liable to report to Intrastat export in 2023 if:
- The company’s total export of goods to other EU countries in 2022 exceeds DKK 11 million, or
- The company’s export of goods to other EU countries and Northern Ireland exceeds DKK 11 million during 2023.
Companies will be liable to report to Intrastat import in 2023 if:
- The company’s total import of goods from other EU countries in 2022 exceeds DKK 22 million, or
- The company’s import of goods from other EU countries and Northern Ireland exceeds DKK 22 million during 2023.
Statistics Denmark determines the total volume of trade with other EU countries on the basis of previous reports to Intrastat. Information from Box A/B on the VAT return is not used in this context, as the reported trade in Box A/B includes trade with both the EU and Northern Ireland. For surveillance of non-liable companies’ trade with EU and Northern Ireland, Statistics Denmark uses the information in Box A/B on the VAT return.
Companies, which are selected for Intrastat on the basis of trade in 2022, will be liable to report from January 2023. Companies, whose trade crosses the thresholds during 2023, will be liable to report starting from the month in which the threshold is crossed.
Correct your data via IDEP.web:
- Log on to IDEP (see link above)
- Click on ”Create data report”
- Select ”Replacment 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
Major burden reduction in Intrastat
In the coming years, it will be possible to exempt a large number of companies from reporting to Intrastat. At the same time, companies that continue to report their export will need to include two new variables in their declarations.