The Danish Business Authority has released updated versions of two Peppol e-invoicing packages—Danish CIUS v1.15.0 and Peppol BIS3-Other v1.2.12—which must be implemented by August 25, 2025. These updates include revised schematron validation rules, CVR number checks, and new sample files to ensure compliance with Peppol and Danish e-invoicing requirements. The Danish Business Authority has releas... Read more

Denmark has proposed amending its VAT Executive Order to allow foreign vendors of digital sales registration systems to operate in the country without needing a Danish CVR number or MitID Erhverv registration. The change would permit the use of eIDAS-compliant certificates, enabling cross-border compliance while maintaining strong digital security. Read more

Denmark has delayed the rollout of OIOUBL 3.0, its updated national e-invoicing standard, until October 2025, with mandatory use starting May 15, 2026. In the meantime, OIOUBL 2.1 will remain active, but stricter validation rules took effect on May 15, 2025, including tighter VAT consistency checks. Businesses and software providers must now comply with enhanced validations under OIOUBL 2.1 while... Read more

Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more

SAF-T is a standardized digital format adopted in Denmark under the Bookkeeping Act to facilitate tax audits, combat evasion, and align with OECD guidelines. While businesses are not required to submit SAF-T files regularly, they must be able to generate and submit them upon request by SKAT, Denmark’s tax authority, using approved digital accounting systems. Read more

The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more