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 Launches SAF-T 2.0
Denmark
Author: Ivana Picajkić
Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more
Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transacti... Read more
Denmark: Government to Study Possible VAT Cut on Food from 2028
Denmark
Author: Ivana Picajkić
Denmark has reached a political agreement to analyse VAT-based measures to reduce food prices from 2028, including either lowering VAT on all food or removing VAT on fruit and vegetables, with DKK 6 billion per year earmarked for one option. No changes apply yet, as the government will complete its analysis and consultations by the second half of 2026 before deciding whether—and how—to implement a... Read more
Denmark has reached a political agreement to analyse VAT-based measures to reduce food prices from 2... Read more
Denmark Considers Cutting VAT on Food but Faces Structural Challenges
Denmark
Author: Ivana Picajkić
Denmark plans to reduce VAT on basic foodstuffs from 2028 and is currently debating whether the cut should apply to all food or be limited to fruit and vegetables, marking a major departure from its long-standing single 25% VAT rate model. While both options are permitted under EU VAT rules, each would increase compliance complexity, and the government has indicated that any change will require a... Read more
Denmark plans to reduce VAT on basic foodstuffs from 2028 and is currently debating whether the cut... Read more
Denmark: Digital accounting obligations from 2026
Denmark
Author: Ivana Picajkić
From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover above DKK 300,000—including foreign VAT-registered entities—to use compliant digital accounting systems instead of paper-based records. These systems must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T generation, with non-compliance subject to supervision by the Da... Read more
From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover... Read more
Denmark: OIOUBL 2.1 – Schematron version 1.17.0. 1.17.0. RC
Denmark
Author: Ivana Picajkić
Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax code consistency checks, enhanced Peppol VAT code alignment, and mandatory currency validation on amount fields. The final version is expected in mid-February 2026, with mandatory implementation by 15 May 2026, giving businesses additional time to test and adapt their invoicing systems. The Danish Busi... Read more
Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax cod... Read more
Denmark Moves Forward With Digital Bookkeeping as OIOUBL 3.0 is Cancelled
Denmark
Author: Ivana Picajkić
In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory electronic accounting and invoicing to around 118,000 additional businesses from 1 January 2026, with in-house systems granted a transition period until 1 July 2026. At the same time, the planned OIOUBL 3.0 e-invoice format has been formally cancelled, creating short-term technical uncertainty as autho... Read more
In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory ele... Read more
Latest document for Denmark
See moreEV-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
Legal Q&A – Denmark
Denmark
Author: Ivana Picajkić
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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Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its... Read more