Denmark has increased its Intrastat Dispatches threshold to DKK 11.8 million effective 1 January 2026, while the Arrivals threshold remains unchanged at DKK 42 million. The change requires businesses to report additional data in the electronic Intrastat form, including goods description, commodity code, delivery terms, transport mode, destination and origin countries, weight/quantity, and invoice value. Since January 2022, Intrastat also mandates the country of origin for dispatches and the VAT ID of the recipient.
The Dispatches threshold rises to DKK 11.8 million, while the Arrivals threshold stays at DKK 42 million.
Reports must contain goods description, commodity code, delivery terms, mode of transport, destination and origin countries, weight or quantity, and invoice value.
Since January 2022, Intrastat requires the country of origin for dispatches and the VAT identification number of the recipient.
The threshold increase takes effect on 1 January 2026.
This summary was published on VATfaqs.com on 18 January 2026. It relates to VAT developments in Denmark. The original source is VATCalc.
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