Denmark has completed its consultation on SAF-T 2.0, which will require businesses to provide full transaction-level bookkeeping data in a standardized format, with the final version to be issued following review of feedback.
Denmark Completes SAF-T 2.0 Consultation; Final Version to be Issued
Public
Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
609
Content accuracy validation date:
29.09.2025
Content accuracy validation time:
08:07h
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: Sale of Christmas Calendars is VAT Exempt
Denmark
Author: Ivana Picajkić
The Danish Tax Council has classified Christmas calendars involving discounts and prize draws as a single, composite service exempt from VAT, treating them as lotteries. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark Advances with E-Invoicing and Digital Bookkeeping Plans
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark is advancing its digital transformation by updating e-invoicing standards and strengthening digital bookkeeping rules, including new versions of OIOUBL and SAF-T expected by the end of 2025. Looking ahead to EU ViDA requirements, the country plans higher e-invoice adoption and tighter system integration, positioning Denmark as a leader in automated business transactions Denmark is continui... Read more
New document was uploaded: E-invoicing system in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Denmark. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Denmark. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark: OIOUBL 2.1 Schematron Version 1.16.0.RC Released
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Business Authority has released Schematron version 1.16.0.RC for OIOUBL 2.1, introducing enhanced validation for CO₂ data, stricter currency code enforcement, and overall data quality improvements in e-invoices. The final version is expected by late October 2025, with mandatory implementation set for 27 November 2025 The Danish Business Authority has published Schematron version 1.16.0.R... Read more
Denmark’s National Bank Updates Guidance on Payment System Failures
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s National Bank has issued updated guidance to strengthen resilience against payment system outages, urging citizens and retailers to prepare for disruptions by enabling offline card transactions and maintaining multiple payment options. By the end of 2025, offline payments via Dankort, Mastercard, Visa, and mobile wallets like Apple Pay and Google Pay will be available nationwide, ensurin... Read more
Denmark: Proposal to Remove 25% VAT on Fruit and Vegetables
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Conservative Party has proposed removing the 25% VAT on fruit and vegetables to ease household costs and promote healthier diets, though implementation would be delayed due to the complexity of adjusting tax and IT systems. The Conservative Party in Denmark has called for the removal of VAT on fruit and vegetables, arguing that rising grocery costs are putting too much pressure on househ... Read more