Intrastat in Denmark: Complete Guide for 2026

Intrastat is a statistical system used to monitor the trade of goods between European Union countries. In Denmark, as in other EU member states, Intrastat allows Statistics Denmark (Danmarks Statistik) to track the flow of goods without the need for customs documentation within the EU.
intrastat in denmark

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Who Must Submit Intrastat Declarations in Denmark?

This obligation applies to companies registered in Denmark that engage in intra-EU trade — meaning they import or export goods to or from other EU countries — and exceed certain annual value thresholds for either imports or exports.

Intrastat declarations are not required from all businesses, only from those that surpass the designated annual limits. Once a company reaches the threshold, it must begin reporting from the month in which the threshold is crossed.

📌 Key Points:

  • Intrastat = mandatory reporting of goods trade with EU countries
  • Applies only to businesses that exceed import or export thresholds
  • The system supplements VAT data but operates independently of tax reporting

Intrastat Thresholds in Denmark for 2026

To determine whether your company must submit Intrastat declarations in Denmark, two key value thresholds apply — one for imports and one for exports.

Current Intrastat thresholds in Denmark for 2026:

  • Import of goods (Arrivals): DKK 42 million per year
  • Export of goods (Dispatches): DKK 11.8 million per year

These figures represent a slight increase from 2025, where the arrivals threshold was DKK 41 million and the dispatches threshold was DKK 11.3 million.

When Does the Intrastat Reporting Obligation Begin?

Companies are obliged to report to Intrastat in 2026 if the total goods export to other EU countries and Northern Ireland in 2025 exceeded DKK 11.8 million, or if goods export during 2026 exceeds DKK 11.8 million. The same logic applies to imports, with the threshold set at DKK 42 million. Companies selected based on trade in 2025 are obligated from January 2026, while companies crossing the thresholds during 2026 become obligated from the month in which the threshold is crossed.

This means even a single large transaction can activate the reporting requirement mid-year.

Intrastat Submission Deadlines in Denmark

Companies that exceed the Intrastat thresholds must submit monthly declarations. Denmark uses a two-group system, with different deadlines depending on trade volume.

Group 1 — Larger Reporters

Group 1 in 2026 covers companies with annual imports exceeding DKK 42 million and/or annual exports exceeding DKK 16.5 million. The deadline for Group 1 is earlier — around the 13th day of the month following the reporting period.

Group 2 — Smaller Reporters

Group 2 in 2026 covers companies with annual imports below DKK 42 million and exports between DKK 11.8 million and DKK 16.5 million. The deadline for Group 2 is slightly later — around the 21st day of the month following the reporting period. The exact dates for each month must be verified in the official Intrastat calendar published by Statistics Denmark.

Companies are automatically reclassified between Group 1 and Group 2 via an annual procedure conducted in February. It is not possible to request a change of group.

What Happens If You Are Late?

Late submission of Intrastat returns results in a fine of DKK 550. Continued non-compliance can lead to further action from Statistics Denmark, including additional contact from the authority or escalation to enforcement.

Registration and Obligations in the Intrastat System

Any company registered in Denmark that exceeds either Intrastat threshold is required to register in the system operated by Statistics Denmark.

When to Register

The obligation to register arises immediately after exceeding the annual thresholds:

  • DKK 42 million in imports
  • DKK 11.8 million in exports

Registration must take place in the same month the threshold is crossed.

How to Register

Registration is completed online via the Statistics Denmark platform. Once registered, the company receives access to the Intrastat reporting system and is assigned to either Group 1 or Group 2, with a corresponding reporting schedule.

Obligations After Registration

  • Submit Intrastat declarations monthly, according to your group’s assigned deadline
  • Submit VAT returns in parallel — Intrastat does not replace tax declarations but complements them
  • Ensure the accuracy and completeness of data — incorrect reports may require corrections or trigger additional contact with Statistics Denmark

Registration in the Intrastat system is a legal requirement under both EU and Danish regulations. Failing to comply may result in penalties and complications in your company’s tax processing.

What Has Changed for 2026?

Denmark has increased its Intrastat reporting thresholds for 2026. The arrivals threshold rose to DKK 42 million (from DKK 41 million in 2025), and the dispatches threshold increased to DKK 11.8 million (from DKK 11.3 million in 2025).

In practice, this means that some businesses that were previously required to report may now fall below the thresholds and be exempt — reducing administrative burdens for smaller cross-border traders.

Who Should Pay Attention?

  • E-commerce businesses involved in cross-border EU sales — especially those with growing import volumes approaching the DKK 42 million mark
  • Seasonal importers and exporters whose volumes fluctuate — crossing a threshold even in a single month triggers an obligation for the remainder of the year
  • SMEs expanding internationally — the updated thresholds may mean fewer reporting obligations as they scale

Where to Find Official Information About Intrastat in Denmark

The most reliable and up-to-date source of information on Intrastat in Denmark is Statistics Denmark (Danmarks Statistik).

Official website: 👉 www.dst.dk

On the site, you will find:

  • The official 2026 Intrastat guide (PDF)
  • The Intrastat reporting calendar with exact Group 1 and Group 2 deadlines for each month
  • Forms and access to the IDEP online reporting platform
  • Contact information for the Intrastat department
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Michał Pakuła

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