Denmark: New automatic check of reported VAT figures

February 27, 20230

Type: Legislation

To enhance its capacity to audit data in VAT declarations, the Danish tax authorities, on 19 January 2023, introduced an automatic comparison of the figures given in “EU sales without VAT” with those reported in boxes A and B on value-added tax (VAT) reports.

The plan states that this check will appear on the VAT return beginning in June 2023 and continuing through the time the Danish Tax Agency notifies the businesses of any discrepancies between the two reporting systems.

Additionally, EU sales without VAT are listed in box B, and EU purchases are reported in box A. 


Effective date: 19 January, 2023 


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