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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 moreDenmark Releases New Peppol Schematron Packages—Mandatory from August 25, 2025

The Danish Business Authority has released updated versions of two Peppol e-invoicing packages—Danish CIUS v1.15.0 and Peppol BIS3-Other v1.2.12—which must be implemented by August 25, 2025. These updates include revised schematron validation rules, CVR number checks, and new sample files to ensure compliance with Peppol and Danish e-invoicing requirements. The Danish Business Authority has releas... Read more
Denmark Releases New Peppol Schematron P...

The Danish Business Authority has released updated versions of two Peppol e-invoicing packages—Danis... Read more
New VAT Proposal Could Open Danish Market to Foreign Sales System Vendors

Denmark has proposed amending its VAT Executive Order to allow foreign vendors of digital sales registration systems to operate in the country without needing a Danish CVR number or MitID Erhverv registration. The change would permit the use of eIDAS-compliant certificates, enabling cross-border compliance while maintaining strong digital security. Read more
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Already subscriber? LoginNew VAT Proposal Could Open Danish Marke...

Denmark has proposed amending its VAT Executive Order to allow foreign vendors of digital sales regi... Read more
Denmark Pushes Back OIOUBL 3.0 Launch, Tightens Validation Rules on Current Standard

Denmark has delayed the rollout of OIOUBL 3.0, its updated national e-invoicing standard, until October 2025, with mandatory use starting May 15, 2026. In the meantime, OIOUBL 2.1 will remain active, but stricter validation rules took effect on May 15, 2025, including tighter VAT consistency checks. Businesses and software providers must now comply with enhanced validations under OIOUBL 2.1 while... Read more
Denmark Pushes Back OIOUBL 3.0 Launch, T...

Denmark has delayed the rollout of OIOUBL 3.0, its updated national e-invoicing standard, until Octo... Read more
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
End of intra-model European electronic i...
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with... Read more
SAF-T Reporting and Digital Bookkeeping in Denmark

SAF-T is a standardized digital format adopted in Denmark under the Bookkeeping Act to facilitate tax audits, combat evasion, and align with OECD guidelines. While businesses are not required to submit SAF-T files regularly, they must be able to generate and submit them upon request by SKAT, Denmark’s tax authority, using approved digital accounting systems. Read more
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Already subscriber? LoginSAF-T Reporting and Digital Bookkeeping...

SAF-T is a standardized digital format adopted in Denmark under the Bookkeeping Act to facilitate ta... Read more
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
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Already subscriber? LoginUnderstanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent onl... Read more
Latest document for Denmark
See moreRecorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Recorded webinar: E-invoicing for Global...
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
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Already subscriber? LoginOverview of fiscalization in European co...
This document contains an overview of the presence of fiscalization and its types in all European co... Read more
Digital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
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Already subscriber? LoginDigital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in th... Read more
Recorded webinar: It’s time to grow together
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features. Read more
In this discussion, we have introduced our new partner program and what is essential for internation... Read more
The purpose of this document is to provide an overview of the fiscalization requirements by comparing and contrasting the rules and regulations in Norway and Denmark. The document itself will include all relevant information from the most important laws that regulate this matter and provide insight into the similarities and differences between these two fiscal systems. The reason for comparing these two fiscal systems is that the Danish system is based on the Norwegian fiscal system with few differences, which will be highlighted in the text. Read more
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Legal Q&A – Denmark

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares you the precious time you would invest in researching this specific field. This document, prepared by our experienced fiscal experts, unveils answers to questions such as: What is the type of fiscalization in the country? When did it start, and what was the timeline? What does the history of changes look like? What is the law? What are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more
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Already subscriber? LoginLegal Q&A – Denmark

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its... Read more