Are pop-up stores, and street and market sales in Denmark subjected to fiscalization?

In many fiscalization systems, pop-up stores and so-called street and market sales fall under the same fiscalization obligation as regular stores, while other systems carve out special exemptions for these types of sales. In Denmark, the obligation is tied to the ability to print receipts. In circumstances where printing a receipt is not feasible, businesses are exempt from producing a simplified invoice or utilizing the sales registration system. Nonetheless, transactions over DKK 1,000, inclusive of VAT, mandate the issuance of a simplified invoice.

The phrase "not technically possible" applies to infrequent sales from temporary setups like stalls, where operations conclude and the setup is dismantled daily. This exemption also extends to non-profit events managed by volunteers, such as temporary food and beverage stands.

For most businesses, issuing receipts is achievable. Companies without electricity, especially those frequently vending at markets, can opt for battery-operated registers capable of printing receipts. Generally, there's no difference in receipt issuance between permanent shops and market stalls. Should a business find it genuinely unfeasible to provide receipts, it must maintain a daily cash report detailing the day's starting and ending cash balance, adjustments, and non-sales-related transactions. This ensures transparency and compliance with fiscal regulations.