Key documents
General
iThe 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
iThe 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
iThe 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: 03.09.2026 | News: 111
Last document published on: 27.08.2026 | Documents: 18
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).
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 moreFrom UPOS to AI: How Retail Technology Standards Are Evolving
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.
New webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
New document was uploaded: Gift card treatment in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to explain how gift cards are sold and then used in accordance with current legislation in Denmark.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to explain how gift cards are sold and then used in accordance with current legislation in Denmark.
Denmark
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27.08.2026.
15:00H
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Author: Ivana Picajkić
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Denmark Proposes New Requirements for Digital Bookkeeping Systems to Promote E-Invoicing
Denmark
Author: Ivana Picajkić
The Danish Business Authority proposed new requirements for standard digital bookkeeping systems to promote electronic invoicing, currently under public consultation. Key changes include automatic Nemhandel registration, prioritizing e-invoicing, enhanced security, and data integrity. Most rules take effect on January 1, 2027, with consultation closing on August 17, 2026. The Danish Business Autho... Read more
Denmark
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17.08.2026.
08:24H
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Author: Ivana Picajkić
Most important documents for Denmark
See moreExecutive order on VAT
Denmark
Author: Kristina Dosen
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
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Denmark
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14.11.2023.
09:21H
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Author: Kristina Dosen
The VAT Act
Denmark
Author: Kristina Dosen
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. Read more
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Denmark
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14.11.2023.
09:18H
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Author: Kristina Dosen
Technical country overview - Denmark
Denmark
Author: Ištvan Božoki
This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more
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Denmark
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06.03.2026.
12:44H
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Author: Ištvan Božoki
Country overview – Denmark
Denmark
Author: Ivana Picajkić
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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Already subscriber? LoginThis 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.
Denmark
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31.07.2026.
09:32H
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Author: Ivana Picajkić
Legal requirements - Denmark
Denmark
Author: Ivana Picajkić
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.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis 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.
Denmark
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31.07.2026.
09:32H
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Author: Ivana Picajkić