Fiscal subject related
Denmark is gradually expanding its e-invoicing and digital accounting rules. Today, businesses that use digital accounting systems must ensure their systems can generate, import, and export SAF-T files. While transaction-level reporting is not yet required, the move toward SAF-T 2.0 shows that closer links between company systems and government platforms are on the way.
The Danish Business Authority and the Tax Agency have launched a consultation on SAF-T 2.0. Unlike the current SAF-T 1.0, which only requires reading basic “Header” master data, the new version would make it possible to export complete transaction-level bookkeeping data along with all master data in a standard format.
The consultation was open until September 1, 2025, and now feedback will be reviewed and the final SAF-T 2.0 standard will be issued.
Other news from Denmark
Denmark is Set to Move to One Common E-Invoicing Standard
Denmark
Author: Ivana Picajkić
Denmark is reforming its e-invoicing system, NemHandel, transitioning to a single format based on Peppol BIS 4, replacing the current OIOUBL and Peppol BIS formats. The aim is to standardise the system, enhance interoperability, and comply with EU regulations. Though most stakeholders support the change, concerns about Danish-specific extensions and implementation costs have been raised. The full... Read more
Denmark Confirms the VAT Cut on Food
Denmark
Author: Ivana Picajkić
Denmark's government plans to reduce VAT on essential food products by 2028, considering options for all items or specific categories like fruit and vegetables. Denmark's new government has confirmed plans to reduce VAT on essential food products, with implementation expected in 2028. The government is still deciding whether the reduction should apply to all food items or only specific categories... Read more
Denmark Plans VAT Cut on Essential Food, but Scope Remains Unclear
Denmark
Author: Ivana Picajkić
Denmark is preparing a major shift from its single-rate VAT system by considering a reduced VAT rate on essential foods from 2028, with the scope and technical details still under discussion. Denmark is preparing to introduce a VAT cut on essential food products, marking a major shift from its long-standing single-rate VAT system. On June 2, 2026, the government of Prime Minister confirmed that V... Read more
New document was uploaded: E-commerce Denmark - Legal requirements
Denmark
Author: Ivana Picajkić
This document is a country compliance overview for Denmark, focused on how retailers/webshops must record, report, and document online sales. It explains how online sales in Denmark are treated from a fiscalization, VAT, accounting, and consumer-protection perspective. Read more
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Already subscriber? LoginDenmark Publishes OIOUBL Schematron Hotfix Version 1.17.2
Denmark
Author: Ivana Picajkić
Denmark’s OIOUBL 2.1 schematron version 1.17.2 is an emergency hotfix that corrects invoice validation errors, updates VAT and currency validation rules, and helps prevent valid OIOUBL invoices from being wrongly rejected. The Danish Business Authority has released version 1.17.2 of the OIOUBL 2.1 schematron as an emergency hotfix. The update corrects a validation problem found in the previous 1.1... Read more
Denmark Sets Final Deadline to Exchange Old Banknotes
Denmark
Author: Ivana Picajkić
Denmark has set May 31, 2026, as the final deadline to exchange 1000-krone and older-series banknotes, after which they will lose all value and only the 2009 series will remain valid. With around DKK 3.3 billion still in circulation, authorities urge individuals to exchange notes in time at designated locations, as strict requirements apply and no exchanges will be possible after the deadline. Den... Read more
Denmark Moves Ahead with Digital Invoicing and Reporting
Denmark
Author: Ivana Picajkić
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more