FISCAL SOLUTIONS...

Last news published on: 08.07.2026 | News: 105

Last document published on: 02.06.2026 | Documents: 17

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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).

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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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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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