Reminder: Denmark Releases Draft SAF-T 2.0 for Bookkeeping Systems

The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting requirements for registered digital bookkeeping systems under the Bookkeeping Act. The draft, open for consultation until September 1, 2025, aims to enhance automation in business administration by improving e-invoicing integration and tax reporting.

The Danish Business Authority has released a draft of SAF-T version 2.0 (Standard Audit File for Tax), which must be used in registered digital bookkeeping systems.

This update comes from the Bookkeeping Act (Art. 15, para. 1(3)), which aims to make business administration more automated, for example, by supporting automatic sending/receiving of e-invoices and improving tax reporting.

Currently, bookkeeping systems must be able to import and export basic company data in SAF-T format. With version 2.0, the amount of information that must be reported will expand.

The new rules apply only to providers of registered digital bookkeeping systems. The draft is now open for public consultation until September 1, 2025, so software providers, businesses, and other stakeholders can give feedback.