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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 moreReminder: Denmark Releases Draft SAF-T 2.0 for Bookkeeping Systems

The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting requirements for registered digital bookkeeping systems under the Bookkeeping Act. The draft, open for consultation until September 1, 2025, aims to enhance automation in business administration by improving e-invoicing integration and tax reporting. The Danish Business Authority has released a draft... Read more
Reminder: Denmark Releases Draft SAF-T 2...

The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting re... Read more
Denmark Updated VAT Refund Rules for Incorrect Invoicing

The Danish Tax Administration has updated its rules for correcting wrongly invoiced VAT: suppliers no longer need to prove they will return the VAT to customers, and any refund disputes are now considered private legal matters. However, some conditions still apply, such as the need for a credit note or invoice correction, and in certain cases, buyers may claim VAT refunds directly from the tax aut... Read more
Denmark Updated VAT Refund Rules for Inc...

The Danish Tax Administration has updated its rules for correcting wrongly invoiced VAT: suppliers n... Read more
Denmark: New Version of the SAF-T File Format Version 2.0

Denmark has published a draft of SAF-T version 2.0, expanding the file format to include full transaction-level data and mandatory master files to support improved tax reporting, automation, and data exchange under the Bookkeeping Act. While only providers of registered digital bookkeeping systems must adopt the new format, stakeholders are invited to submit feedback by 1 September 2025. The Danis... Read more
Denmark: New Version of the SAF-T File F...

Denmark has published a draft of SAF-T version 2.0, expanding the file format to include full transa... Read more
Denmark Expands E-Invoicing Requirements to the Private Sector

Denmark is expanding its long-standing public sector e-invoicing mandate to the private sector under the new Bookkeeping Act, requiring medium and large businesses to adopt certified digital systems starting in 2024. This phased rollout aims to modernize financial processes, enhance transparency, and align with EU digital trade standards, with full inclusion of most businesses by 2026. Denmark has... Read more
Denmark Expands E-Invoicing Requirements...

Denmark is expanding its long-standing public sector e-invoicing mandate to the private sector under... Read more
Denmark’s E-Invoicing System Under Review – Could the National Format be Replaced?

Denmark is reviewing the future of its national e-invoicing format OIOUBL and the Nemhandel infrastructure, considering whether to issue a minor update or phase them out in favor of the international Peppol standard. A final decision will follow public consultations scheduled for September to October 2025. On June 26, 2025, the Danish Business Authority announced it is reviewing the country’... Read more
Denmark’s E-Invoicing System Under Revie...

Denmark is reviewing the future of its national e-invoicing format OIOUBL and the Nemhandel infrastr... Read more
Denmark: 1000-Krone Note No Longer Valid

As of June 2025, Denmark’s 1000-krone banknote is no longer valid, concluding the first phase of a major banknote recall that began in November 2023. Danmarks Nationalbank has recovered 93% of the 1000-krone notes in circulation, totaling kr. 19.7 billion, while older series saw significantly lower return rates. As of June 2025, the 1000-krone banknote (approximately EUR 135) and older banknote se... Read more
Denmark: 1000-Krone Note No Longer Valid

As of June 2025, Denmark’s 1000-krone banknote is no longer valid, concluding the first phase of a m... Read more
Latest document for Denmark
See moreOverview 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
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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Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its... Read more
Important characteristics of the fiscalization system – Denmark

This valuable document is a yes-or-no-based analysis that represents the general fiscal requirements in Denmark. It addresses the main characteristics of the elements necessary for successful fiscalization with useful comments. For example: - Is there a hardware fiscal device usage? - Is a POS application certification needed? - Is there direct communication with tax authorities? - Is a layout of receipts defined? Please feel free to read or download the document we have carefully prepared for you. Read more
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This valuable document is a yes-or-no-based analysis that represents the general fiscal requirements... Read more
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
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The Danish Requirements and Guidelines for Implementing Digital Signatures in Cash Register Systems... Read more