Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 27.08.2026 | News: 109
Last document published on: 27.08.2026 | Documents: 18
Highlight
Denmark applies software-based fiscalization, with no mandatory fiscal hardware and no POS certification by the tax authority. Fiscalization was introduced in 2019 through a provision in the VAT Act regarding digital sales registration systems. The official currency is the Danish Krone (DKK).
Denmark
Denmark implemented fiscalization through digital sales registration systems, where all transactions are electronically recorded, digitally signed using OCES certificates, and stored in an electronic journal with mandatory SAF-T export. Fiscalization is mandatory for certain types of businesses, and optional for the rest. Companies that don’t fall under the fiscalization obligation still have an obligation to issue a proof of purchase, called a simplified receipt.
Type of fiscalization: Software
Latest news for Denmark
See moreNew document was uploaded: Gift card treatment in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to explain how gift cards are sold and then used in accordance with current legislation in Denmark.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to explain how gift cards are sold and then used in accordance with current legislation in Denmark.
Denmark
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27.08.2026.
15:00H
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Author: Ivana Picajkić
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Denmark Proposes New Requirements for Digital Bookkeeping Systems to Promote E-Invoicing
Denmark
Author: Ivana Picajkić
The Danish Business Authority proposed new requirements for standard digital bookkeeping systems to promote electronic invoicing, currently under public consultation. Key changes include automatic Nemhandel registration, prioritizing e-invoicing, enhanced security, and data integrity. Most rules take effect on January 1, 2027, with consultation closing on August 17, 2026. The Danish Business Autho... Read more
Denmark
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17.08.2026.
08:24H
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Author: Ivana Picajkić
E-invocing update in Denmark
Denmark
Author: Nikolina Basić
The NHR API updates on 12 August 2026, changing JSON response structure. Developers must review parsing, utilize demo environment for testing. Changes include field renamings and additions. The NHR API (for e-invocing in Denmark) will be updated on 12 August 2026. While the way systems call the API remains the same — endpoints, HTTP methods, and request parameters are unchanged — the s... Read more
Denmark
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08.07.2026.
08:04H
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Author: Nikolina Basić
Denmark plans to abolish VAT on Book
Denmark
Author: Nikolina Basić
The Danish government plans to abolish VAT on books, enabling zero VAT on printed books, e-books, and audiobooks by 2027, pending approval. The new four-party Danish government has announced plans to reintroduce the abolition of VAT on books, a measure that was part of the 2026 Finance Act but lapsed when the previous SVM government resigned. Currently, books in Denmark are taxed at the standard... Read more
Denmark
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02.07.2026.
08:06H
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Author: Nikolina Basić
Most important documents for Denmark
See moreExecutive order on VAT
Denmark
Author: Kristina Dosen
This document provides further development and application of the rules established in the VAT Act. Among other topics, it explains the receipt issuing obligation, the basic functionalities of the POS system, and other related topics. Read more
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Denmark
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14.11.2023.
09:21H
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Author: Kristina Dosen
The VAT Act
Denmark
Author: Kristina Dosen
The Danish VAT Act is a regulatory framework that governs the treatment of the value-added tax in Denmark. Among other VAT-related topics, it also provides the prerequisites for the use of POS systems in Denmark. Read more
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Denmark
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14.11.2023.
09:18H
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Author: Kristina Dosen
Technical country overview - Denmark
Denmark
Author: Ištvan Božoki
This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more
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Denmark
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06.03.2026.
12:44H
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Author: Ištvan Božoki
Country overview – Denmark
Denmark
Author: Ivana Picajkić
This overview represents the fiscalization requirements in Denmark with precise and concise information about topics of high interest for retailers and POS businesses, such as general topics, fiscalization type, fiscalization obligation, etc.
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Already subscriber? LoginThis overview represents the fiscalization requirements in Denmark with precise and concise information about topics of high interest for retailers and POS businesses, such as general topics, fiscalization type, fiscalization obligation, etc.
Denmark
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31.07.2026.
09:32H
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Author: Ivana Picajkić
Legal requirements - Denmark
Denmark
Author: Ivana Picajkić
This unique document, developed by our experienced fiscal experts, unveils a precise analysis of the legal requirements for fiscalization in Denmark. You’ll find all the details concerning the fiscalization subjects in Denmark, who is affected, the issuing of the receipts, POS requirements, receipt layout, receipt elements, and much more.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis unique document, developed by our experienced fiscal experts, unveils a precise analysis of the legal requirements for fiscalization in Denmark. You’ll find all the details concerning the fiscalization subjects in Denmark, who is affected, the issuing of the receipts, POS requirements, receipt layout, receipt elements, and much more.
Denmark
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31.07.2026.
09:32H
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Author: Ivana Picajkić