Denmark: New Version of the SAF-T File Format Version 2.0

Denmark has published a draft of SAF-T version 2.0, expanding the file format to include full transaction-level data and mandatory master files to support improved tax reporting, automation, and data exchange under the Bookkeeping Act. While only providers of registered digital bookkeeping systems must adopt the new format, stakeholders are invited to submit feedback by 1 September 2025.

The Danish Business Authority (Erhvervsstyrelsen) has published a draft for the new version of the SAF-T (Standard Audit File for Tax) format, version 2.0. Although not a legally required public consultation, this technical draft has been shared with software providers and other stakeholders for feedback.

SAF-T is a digital file format used to export accounting data in a structured way. The goal is to make it easier for businesses to share bookkeeping data with tax authorities, auditors, banks, or new software systems.

The update is based on Denmark’s Bookkeeping Act (§15), which aims to:

-       Automate administrative processes,

-       Enable smoother data exchange between software systems,

-       Improve the quality of tax reporting and financial controls.

Until now, businesses only had to export basic company data in SAF-T format. With SAF-T 2.0, the data scope is expanded significantly.

Goals of SAF-T 2.0:

1. Export full transaction data

Businesses will be able to export complete transaction records, including master data like customers, suppliers, and accounts, in a structured XML file.

2. Standardized data sharing

SAF-T 2.0 allows consistent sharing of accounting data with partners, accountants, and public authorities.

3. Supports public reporting

The file can be used for VAT submissions, statistics reporting, annual accounts, and tax inspections.

4. Future-proof design

The format is flexible so it can adapt to future changes in Danish law or EU requirements.

Who must use SAF-T 2.0?

Only providers of registered digital bookkeeping systems will be required to support SAF-T 2.0.
Companies using non-registered systems must still comply with the bookkeeping law, but they can continue using SAF-T version 1.0.

The technical changelog document outlines specific changes in the XML structure:

-       Mandatory if used (MIFU): Fields that must be included if the business uses them (e.g. cost centers, contact info, bank account),

-       Master files are now mandatory: Information like customer and supplier data must be included in all SAF-T 2.0 files,

-       Transaction-level reporting: Detailed records for each journal entry, invoice, and asset movement must be provided,

-       New attribute “Nil”: Allows fields to explicitly show if data is missing (similar to SQL’s NULL),

-       More structured metadata: Includes audit trail fields like system ID, entry date, and transaction source.

The consultation seeks feedback on the draft SAF-T 2.0 format by 1 September 2025 at 12:00 via email (digitalbogfoering@erst.dk)

The final version and a user-friendly GitLab page with updated examples and documentation will be released afterward.