FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 08.07.2026 | News: 105

Last document published on: 02.06.2026 | Documents: 17

Highlight

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).

Flag of Denmark

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

Denmark’s fiscalization was implemented through phases. From 2021, the Tax Administration could order a company to start using a digital sales registration system.

As of 2024, fiscalization is mandatory for certain industries such as restaurants, grocery stores, cafes, discotheques, etc., only if they have an annual turnover between DKK 50,000 (~EUR 6,700) and DKK 10 million (~EUR 1,339,725).

Companies outside of the fiscalization scope still have to issue a proof of purchase called a simplified receipt. The layout of the simplified receipt is not prescribed by law. 

Latest news for Denmark

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The NHR API updates on 12 August 2026, changing JSON response structure. Developers must review parsing, utilize demo environment for testing. Changes include field renamings and additions.
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The Danish government plans to abolish VAT on books, enabling zero VAT on printed books, e-books, and audiobooks by 2027, pending approval.
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Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.
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Denmark is reforming its e-invoicing system, NemHandel, transitioning to a single format based on Peppol BIS 4, replacing the current OIOUBL and Peppol BIS formats. The aim is to standardise the system, enhance interoperability, and comply with EU regulations. Though most stakeholders support the change, concerns about Danish-specific extensions and implementation costs have been raised. The full migration is expected to complete by mid-2029.
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Denmark's government plans to reduce VAT on essential food products by 2028, considering options for all items or specific categories like fruit and vegetables.
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Denmark is preparing a major shift from its single-rate VAT system by considering a reduced VAT rate on essential foods from 2028, with the scope and technical details still under discussion.
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Most important documents for Denmark

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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.
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The Danish VAT Act is a regulatory framework that governs the treatment of the value-added tax in Denmark. Among other VAT-related topics, it also provides the prerequisites for the use of POS systems in Denmark.
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This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework.
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This overview represents the fiscalization requirements in Denmark with precise and concise information about topics of high interest for retailers and POS businesses, such as general topics, fiscalization type, fiscalization obligation, etc.

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This unique document, developed by our experienced fiscal experts, unveils a precise analysis of the legal requirements for fiscalization in Denmark. You’ll find all the details concerning the fiscalization subjects in Denmark, who is affected, the issuing of the receipts, POS requirements, receipt layout, receipt elements, and much more.

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