Denmark
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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 moreDenmark Moves Ahead with Digital Invoicing and Reporting
Denmark
Author: Ivana Picajkić
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the... Read more
Denmark Launches Consultation on Transition to Unified Peppol-Based E-Invoicing
Denmark
Author: Ivana Picajkić
Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the national OIOUBL format to a single Peppol-based standard (Nemhandel BIS 4) to reduce complexity and align with European frameworks. The transition will occur gradually until mid-2029, when Peppol will become mandatory and OIOUBL fully phased out. The Danish Business Authority has launched a public c... Read more
Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the... Read more
Denmark Introduces New E-Invoicing Standard and Roadmap
Denmark
Author: Ivana Picajkić
Denmark has announced a new e-invoicing roadmap that replaces the previously planned OIOUBL 3.0 with a new standard called Nemhandel BIS 4, based on EN 16931 and Peppol BIS 4.0 to improve international interoperability. The transition will occur gradually between 2028 and 2029, with the current OIOUBL 2.1 format remaining in use until it is phased out in July 2029 as part of Denmark’s preparations... Read more
Denmark has announced a new e-invoicing roadmap that replaces the previously planned OIOUBL 3.0 with... Read more
Reminder: Denmark Plans to Remove Coffee and Chocolate Taxes and Introduce 0% VAT on Books
Denmark
Author: Ivana Picajkić
Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bill L 125, in order to simplify the tax system and reduce administrative burdens for businesses. The proposal also introduces a 0% VAT rate on printed books, e-books, and audiobooks, aligning their tax treatment with newspapers and supporting access to cultural products. Denmark is planning to remove... Read more
Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bi... Read more
Denmark to Replace OIOUBL with NemHandel BIS 4
Denmark
Author: Ivana Picajkić
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
Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-... Read more
New document was uploaded: 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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This document is a technical overview for a fiscalization system, specifically for Denmark’s cash re... Read more
Latest document for Denmark
See moreTechnical 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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This document is a technical overview for a fiscalization system, specifically for Denmark’s cash re... Read more
EV-chargers from the Fiscalization Perspective in Denmark
Denmark
Author: Ivana Picajkić
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
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The purpose of this document is to explain rules regarding the treatment of EV chargers for electric... Read more
E-invoicing system in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Denmark. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Denmark. Read more
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The purpose of this document is to describe how electronic invoices are handled in Denmark. This doc... 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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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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Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in th... Read more
Fiscal law comparison between Norway and Denmark
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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The purpose of this document is to provide an overview of the fiscalization requirements by comparin... Read more