Fiscal subject related
Although the use of compliant POS systems is currently voluntary, in 2021 the rules were broadened and the Danish Tax Authority gained the right to force a company to use a compliant POS system, while from 2024 the use of such systems will become mandatory for certain groups of businesses.
Other news from Denmark
Denmark Moves Ahead with Digital Invoicing and Reporting
Denmark
Author: Ivana Picajkić
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more
Denmark Launches Consultation on Transition to Unified Peppol-Based E-Invoicing
Denmark
Author: Ivana Picajkić
Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the national OIOUBL format to a single Peppol-based standard (Nemhandel BIS 4) to reduce complexity and align with European frameworks. The transition will occur gradually until mid-2029, when Peppol will become mandatory and OIOUBL fully phased out. The Danish Business Authority has launched a public c... Read more
Denmark Introduces New E-Invoicing Standard and Roadmap
Denmark
Author: Ivana Picajkić
Denmark has announced a new e-invoicing roadmap that replaces the previously planned OIOUBL 3.0 with a new standard called Nemhandel BIS 4, based on EN 16931 and Peppol BIS 4.0 to improve international interoperability. The transition will occur gradually between 2028 and 2029, with the current OIOUBL 2.1 format remaining in use until it is phased out in July 2029 as part of Denmark’s preparations... Read more
Reminder: Denmark Plans to Remove Coffee and Chocolate Taxes and Introduce 0% VAT on Books
Denmark
Author: Ivana Picajkić
Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bill L 125, in order to simplify the tax system and reduce administrative burdens for businesses. The proposal also introduces a 0% VAT rate on printed books, e-books, and audiobooks, aligning their tax treatment with newspapers and supporting access to cultural products. Denmark is planning to remove... Read more
New document was uploaded: 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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Already subscriber? LoginDenmark to Replace OIOUBL with NemHandel BIS 4
Denmark
Author: Ivana Picajkić
Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more
Denmark Launches SAF-T 2.0
Denmark
Author: Ivana Picajkić
Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more