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

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 Danis... Read more

Denmark is expanding its long-standing public sector e-invoicing mandate to the private sector under the new Bookkeeping Act, requiring medium and large businesses to adopt certified digital systems starting in 2024. This phased rollout aims to modernize financial processes, enhance transparency, and align with EU digital trade standards, with full inclusion of most businesses by 2026. Denmark has... Read more

Denmark is reviewing the future of its national e-invoicing format OIOUBL and the Nemhandel infrastructure, considering whether to issue a minor update or phase them out in favor of the international Peppol standard. A final decision will follow public consultations scheduled for September to October 2025. On June 26, 2025, the Danish Business Authority announced it is reviewing the country’... Read more

As of June 2025, Denmark’s 1000-krone banknote is no longer valid, concluding the first phase of a major banknote recall that began in November 2023. Danmarks Nationalbank has recovered 93% of the 1000-krone notes in circulation, totaling kr. 19.7 billion, while older series saw significantly lower return rates. As of June 2025, the 1000-krone banknote (approximately EUR 135) and older banknote se... Read more

The Danish Business Authority has migrated oioubl.info to https://oioubl21.oioubl.dk, and businesses must update their links by January 1, 2026, to avoid broken URLs. The Danish Business Authority has moved the content from oioubl.info to a new website: https://oioubl21.oioubl.dk, as part of efforts to streamline its IT systems.  The old site will continue to redirect to the new address unti... Read more