Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more

This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more

Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more

Denmark has reached a political agreement to analyse VAT-based measures to reduce food prices from 2028, including either lowering VAT on all food or removing VAT on fruit and vegetables, with DKK 6 billion per year earmarked for one option. No changes apply yet, as the government will complete its analysis and consultations by the second half of 2026 before deciding whether—and how—to implement a... Read more

Denmark plans to reduce VAT on basic foodstuffs from 2028 and is currently debating whether the cut should apply to all food or be limited to fruit and vegetables, marking a major departure from its long-standing single 25% VAT rate model. While both options are permitted under EU VAT rules, each would increase compliance complexity, and the government has indicated that any change will require a... Read more

From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover above DKK 300,000—including foreign VAT-registered entities—to use compliant digital accounting systems instead of paper-based records. These systems must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T generation, with non-compliance subject to supervision by the Da... Read more

Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax code consistency checks, enhanced Peppol VAT code alignment, and mandatory currency validation on amount fields. The final version is expected in mid-February 2026, with mandatory implementation by 15 May 2026, giving businesses additional time to test and adapt their invoicing systems. The Danish Busi... Read more

In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory electronic accounting and invoicing to around 118,000 additional businesses from 1 January 2026, with in-house systems granted a transition period until 1 July 2026. At the same time, the planned OIOUBL 3.0 e-invoice format has been formally cancelled, creating short-term technical uncertainty as autho... Read more

Denmark has proposed a broad tax reform under the 2026 Finance Act that would abolish the chocolate, confectionery, and coffee taxes, introduce zero VAT on books, and simplify the tax system to reduce everyday costs and support social and economic priorities. Read more

The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles in Denmark in relation to fiscalization. The document will explain whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules. Read more

Denmark’s Economic Council advises against lowering VAT on food, citing high costs, management difficulties, and minimal benefits for needy households. They recommend direct financial support for low-income families and subsidies for healthy food instead, emphasizing the simplicity of Denmark’s current single VAT rate of 25%. Denmark’s top economic advisers have warned against lowering VAT o... Read more

Denmark introduced redesigned coins on December 2, 2025, featuring King Frederik X through updated portraits and monograms, along with a new symbol inspired by the octagonal layout of Amalienborg Palace Square. The new designs apply to the 20-, 10-, 5-, 2-, and 1-krone coins, while all existing coins remain legal tender and continue to circulate. Danmarks Nationalbank introduced new Danish coins i... Read more

Denmark, like many EU countries, is gearing up for major regulatory changes such as VAT in the Digital Age (ViDA). The country is moving toward a more automated digital economy by updating its e-invoicing standards, strengthening digital bookkeeping rules, and aligning national systems with future EU requirements   . Modernising e-Invoicing standards Denmark is updating its national docume... Read more

Denmark has announced a new Nemhandelsregister (NHR) update—covering NHR Core, API, SMP, and PoRS—bringing stability, security enhancements, and a key fix ensuring the validator now correctly handles overlapping profiles. The release, deployed to demo on 19 November and expected in production on 26 November 2025, may cause brief disruptions but requires no actions from market participants. The Dan... Read more

The Danish Business Authority released OIOUBL 2.1 schematron version 1.16.0, enhancing e-invoice data quality with CO2 data checks and stricter currency code controls. Implementation is required by November 27, 2025. The Danish Business Authority has released version 1.16.0 of the OIOUBL 2.1 schematron as a final version. The update is minor and focuses on improving data quality in e-invoices. Th... Read more

The Danish Tax Council has classified Christmas calendars involving discounts and prize draws as a single, composite service exempt from VAT, treating them as lotteries. Read more