Who is subjected to fiscalization obligations in Denmark?

As established in 2019, the fiscalization system in Denmark is voluntary for all taxpayers, and with the law changes in 2021, the Danish Tax Authority gained the right to order certain companies to comply with the fiscalization rules. The Danish Tax Authority (SKAT) can order a company to switch to a POS system that fulfills all legal obligations if they suspect fraud or tax evasion. In that case, the taxpayer will be given a deadline, after which they will have to process sales through a compliant POS system.

However, from January 2024, fiscalization will become mandatory for companies with an annual turnover between DKK 50,000 (6.700,55 EUR) and DKK 10 million (1.340.322 EUR) in the following industries:

• Restaurants, cafes, coffee shops, and more
• Pizzerias, grill bars, and more
• Ice cream shops, ice cream parlors, and more
• Discotheques, pubs, and more
• Merchants, 24-hour kiosks, and more