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: 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).
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 moreE-invocing update in Denmark
Denmark
Author: Nikolina Basić
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. The NHR API (for e-invocing in Denmark) will be updated on 12 August 2026. While the way systems call the API remains the same — endpoints, HTTP methods, and request parameters are unchanged — the s... Read more
Denmark
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08.07.2026.
08:04H
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Author: Nikolina Basić
Denmark plans to abolish VAT on Book
Denmark
Author: Nikolina Basić
The Danish government plans to abolish VAT on books, enabling zero VAT on printed books, e-books, and audiobooks by 2027, pending approval. The new four-party Danish government has announced plans to reintroduce the abolition of VAT on books, a measure that was part of the 2026 Finance Act but lapsed when the previous SVM government resigned. Currently, books in Denmark are taxed at the standard... Read more
Denmark
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02.07.2026.
08:06H
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Author: Nikolina Basić
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
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. Read more
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Already subscriber? LoginDenmark is Set to Move to One Common E-Invoicing Standard
Denmark
Author: Ivana Picajkić
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... Read more
Denmark
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22.06.2026.
08:13H
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Author: Ivana Picajkić
Denmark Confirms the VAT Cut on Food
Denmark
Author: Ivana Picajkić
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. Denmark's new government has confirmed plans to reduce VAT on essential food products, with implementation expected in 2028. The government is still deciding whether the reduction should apply to all food items or only specific categories... Read more
Denmark
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15.06.2026.
08:14H
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Author: Ivana Picajkić
Denmark Plans VAT Cut on Essential Food, but Scope Remains Unclear
Denmark
Author: Ivana Picajkić
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. Denmark is preparing to introduce a VAT cut on essential food products, marking a major shift from its long-standing single-rate VAT system. On June 2, 2026, the government of Prime Minister confirmed that V... Read more
Denmark
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08.06.2026.
08:20H
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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
|
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.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
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