Denmark Completes SAF-T 2.0 Consultation; Final Version to be Issued

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 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.