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

 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

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

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

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

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