Danish businesses that use electronic cash register systems must comply with a specific standard for exporting data from their systems in XML format. The standard, called SAF-T Cash Register, is part of the SAF-T (Standard Audit File-Tax) project initiated by the Danish Tax Administration, based on a recommendation by the OECD.
What is the SAF-T cash register export in Denmark?
Public
Denmark
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2011
Content accuracy validation date:
30.11.2023
Content accuracy validation time:
10:29h
SAF-T Cash Register contains journal data from electronic cash register systems, such as sales transactions, payments, discounts, returns, corrections, and cancellations. The standard also requires digital signatures for transactions to ensure data integrity and authenticity. The standard is compatible with the SAF-T Financial format, which is used for exporting general ledger and customer/supplier data.
The main purpose of the SAF-T Cash Register standard is to:
- Serve as an export format for cash register data after a request from the Danish Tax Administration or other parties.
- serve as a format for moving data when changing cash register systems or software.
- Serve as a format for moving data from cash register systems to other financial systems, such as accounting software, tax computation systems, business intelligence software, etc.
The introduction of the standard format makes it easier for businesses to submit cash register data to public authorities when requested to do so. It will also be easier to perform internal audits and analyze and share data with others, such as external auditors or between different cash register systems. The obligation to store documents will become easier to fulfill because a SAF-T file meets the requirements for the storage of cash register data, as long as the file can show the specifications necessary for required reporting.
System suppliers must adjust their cash register systems so they support the new standard for customers who wish to use the system to produce and submit their cash register data in SAF-T format. The Danish Tax Administration provides documentation and guidance for implementing the SAF-T Cash Register standard. The documentation includes general information, technical descriptions of data elements with examples, diagrams, code lists, and XML schemes. This documentation can be found here: SAF-T Cash register data
Other news from Denmark
Denmark: OIOUBL 2.1 Schematron Version 1.16.0.RC Released
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Business Authority has released Schematron version 1.16.0.RC for OIOUBL 2.1, introducing enhanced validation for CO₂ data, stricter currency code enforcement, and overall data quality improvements in e-invoices. The final version is expected by late October 2025, with mandatory implementation set for 27 November 2025 The Danish Business Authority has published Schematron version 1.16.0.R... Read more
Denmark’s National Bank Updates Guidance on Payment System Failures
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s National Bank has issued updated guidance to strengthen resilience against payment system outages, urging citizens and retailers to prepare for disruptions by enabling offline card transactions and maintaining multiple payment options. By the end of 2025, offline payments via Dankort, Mastercard, Visa, and mobile wallets like Apple Pay and Google Pay will be available nationwide, ensurin... Read more
Denmark: Proposal to Remove 25% VAT on Fruit and Vegetables
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Conservative Party has proposed removing the 25% VAT on fruit and vegetables to ease household costs and promote healthier diets, though implementation would be delayed due to the complexity of adjusting tax and IT systems. The Conservative Party in Denmark has called for the removal of VAT on fruit and vegetables, arguing that rising grocery costs are putting too much pressure on househ... Read more
Denmark Completes SAF-T 2.0 Consultation; Final Version to be Issued
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has completed its consultation on SAF-T 2.0, which will require businesses to provide full transaction-level bookkeeping data in a standardized format, with the final version to be issued following review of feedback. Denmark is gradually expanding its e-invoicing and digital accounting rules. Today, businesses that use digital accounting systems must ensure their systems can generate, imp... Read more
Denmark to Abolish VAT on Books from 2026
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark will abolish its 25% VAT on books in 2026 to combat declining reading habits and make literature more affordable, aligning with Norway’s 0% rate. The government expects book prices to fall significantly and will monitor publishers to ensure the tax cut benefits readers. Denmark plans to abolish its 25% VAT on books in 2026, currently the highest rate on books worldwide. The move is part of... Read more
Reminder: Denmark Releases Draft SAF-T 2.0 for Bookkeeping Systems
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting requirements for registered digital bookkeeping systems under the Bookkeeping Act. The draft, open for consultation until September 1, 2025, aims to enhance automation in business administration by improving e-invoicing integration and tax reporting. The Danish Business Authority has released a draft... Read more
Denmark Updated VAT Refund Rules for Incorrect Invoicing
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
The Danish Tax Administration has updated its rules for correcting wrongly invoiced VAT: suppliers no longer need to prove they will return the VAT to customers, and any refund disputes are now considered private legal matters. However, some conditions still apply, such as the need for a credit note or invoice correction, and in certain cases, buyers may claim VAT refunds directly from the tax aut... Read more