Denmark plans to reduce VAT on basic foodstuffs from 2028 and is currently debating whether the cut should apply to all food or be limited to fruit and vegetables, marking a major departure from its long-standing single 25% VAT rate model. While both options are permitted under EU VAT rules, each would increase compliance complexity, and the government has indicated that any change will require a... Read more

Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax code consistency checks, enhanced Peppol VAT code alignment, and mandatory currency validation on amount fields. The final version is expected in mid-February 2026, with mandatory implementation by 15 May 2026, giving businesses additional time to test and adapt their invoicing systems. The Danish Busi... Read more

From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover above DKK 300,000—including foreign VAT-registered entities—to use compliant digital accounting systems instead of paper-based records. These systems must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T generation, with non-compliance subject to supervision by the Da... Read more

In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory electronic accounting and invoicing to around 118,000 additional businesses from 1 January 2026, with in-house systems granted a transition period until 1 July 2026. At the same time, the planned OIOUBL 3.0 e-invoice format has been formally cancelled, creating short-term technical uncertainty as autho... Read more

The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles in Denmark in relation to fiscalization. The document will explain whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules. Read more

Denmark has proposed a broad tax reform under the 2026 Finance Act that would abolish the chocolate, confectionery, and coffee taxes, introduce zero VAT on books, and simplify the tax system to reduce everyday costs and support social and economic priorities. Read more

Denmark’s Economic Council advises against lowering VAT on food, citing high costs, management difficulties, and minimal benefits for needy households. They recommend direct financial support for low-income families and subsidies for healthy food instead, emphasizing the simplicity of Denmark’s current single VAT rate of 25%. Denmark’s top economic advisers have warned against lowering VAT o... Read more