Want to see the news for this country?
Subscribe now!Fiscal Law timeline
The fiscalization requirements in Denmark do not mandate any hardware or technical solutions that have to be implemented. Instead, software functionalities are the prime area of Danish fiscalization regulation. Signing transactions and storing transaction data are at the core of the system.
Denmark
Denmark introduced its first fiscal requirements in 2019. Mandatory POS functionalities have to be implemented by law, while the specifics of the digital signature, electronic journal, and SAF-T are given in the technical documents provided by the Danish Tax Authority.
Type of fiscalization: Software
Latest news for Denmark
See moreWhat is the SAF-T cash register export in Denmark?

Danish businesses that use electronic cash register systems must comply with a specific standard for exporting data from their systems in XML format. The standard, called SAF-T Cash Register, is part of the SAF-T (Standard Audit File-Tax) project initiated by the Danish Tax Administration, based on a recommendation by the OECD. SAF-T Cash Register contains journal data from electronic cash registe... Read more

What is the SAF-T cash register export i...

Danish businesses that use electronic cash register systems must comply with a specific standard for... Read more
New document was uploaded: Guidelines for Implementing Digital Signatures in Cash Register Systems

The Danish Requirements and Guidelines for Implementing Digital Signatures in Cash Register Systems is a document that outlines the requirements and guidelines for businesses to implement digital signatures in their cash register systems. The document aims to ensure the authenticity, integrity, and confidentiality of all transaction data. Read more

New document was uploaded: Guidelines fo...

The Danish Requirements and Guidelines for Implementing Digital Signatures in Cash Register Systems... Read more
Who is subjected to fiscalization obligations in Denmark?

As established in 2019, the fiscalization system in Denmark is voluntary for all taxpayers, and with the law changes in 2021, the Danish Tax Authority gained the right to order certain companies to comply with the fiscalization rules. The Danish Tax Authority (SKAT) can order a company to switch to a POS system that fulfills all legal obligations if they suspect fraud or tax evasion. In that case,... Read more

Who is subjected to fiscalization obliga...

As established in 2019, the fiscalization system in Denmark is voluntary for all taxpayers, and with... Read more
POS exports in Denmark: what you need to know

Transactions conducted through POS systems in Denmark are saved in an electronic journal. Upon request from the Tax Authority, exports from the journal need to be presented in the SAF-T cash register file. The SAF-T export file contains detailed information about a business's sales transactions, including the date and time of the transaction, the value of the transaction, and the VAT rate applied.... Read more

POS exports in Denmark: what you need to...

Transactions conducted through POS systems in Denmark are saved in an electronic journal. Upon reque... Read more
New document was uploaded: SAF-T Cash register data – Code lists, documentation, technical description and data model

In the attached zip file, you’ll find code lists, documentation, a technical description, and a data model for the creation of a SAF-T-compliant electronic journal in Denmark. Read more

New document was uploaded: SAF-T Cash re...

In the attached zip file, you’ll find code lists, documentation, a technical description, and a data... Read more
New document was uploaded: Executive order on VAT

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

New document was uploaded: Executive ord...

This document provides further development and application of the rules established in the VAT Act.... Read more
Latest document for Denmark
See moreGuidelines for Implementing Digital Signatures in Cash Register Systems

The Danish Requirements and Guidelines for Implementing Digital Signatures in Cash Register Systems is a document that outlines the requirements and guidelines for businesses to implement digital signatures in their cash register systems. The document aims to ensure the authenticity, integrity, and confidentiality of all transaction data. Read more
Guidelines for Implementing Digital Sign...

The Danish Requirements and Guidelines for Implementing Digital Signatures in Cash Register Systems... Read more
SAF-T Cash register data – Code lists, documentation, technical description and data model

In the attached zip file, you’ll find code lists, documentation, a technical description, and a data model for the creation of a SAF-T-compliant electronic journal in Denmark. Read more
SAF-T Cash register data – Code lists, d...

In the attached zip file, you’ll find code lists, documentation, a technical description, and a data... Read more
Executive order on VAT

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
Executive order on VAT

This document provides further development and application of the rules established in the VAT Act.... Read more
The VAT Act

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
The VAT Act

The Danish VAT Act is a regulatory framework that governs the treatment of the value-added tax in De... Read more
Legal requirements - Denmark

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 more
Legal requirements - Denmark

This unique document, developed by our experienced fiscal experts, unveils a precise analysis of the... Read more
Country overview – Denmark

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. Read more
Country overview – Denmark

This overview represents the fiscalization requirements in Denmark with precise and concise informat... Read more