Starting from July 1st 2023, the Danish authorities will charge interests on any correction of VAT and/or duty where the chargeable amount is larger than what was originally reported. Interest will be applied when declaring and paying too late, when correcting VAT to a larger amount than what was reported, and when the Danish Tax Administration corrects the VAT and/or duty afterwards.

In addition to this the Danish authorities have begun cross-referencing data included in submissions in the EU. This means that there will be controls across systems applied, if for example the numbers from an EU Sales List are declared incorrectly on a Danish VAT submission through TastSelv, this will be discovered by the Danish authorities who can then ask for a correction immediately upon submission.

More information on SKAT’s new approach: SKAT

27 Jun 2023 at 9:15 am

2 min

Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist

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Denmark will implement new controls as from July 2023