This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more

Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more

Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more

Denmark has reached a political agreement to analyse VAT-based measures to reduce food prices from 2028, including either lowering VAT on all food or removing VAT on fruit and vegetables, with DKK 6 billion per year earmarked for one option. No changes apply yet, as the government will complete its analysis and consultations by the second half of 2026 before deciding whether—and how—to implement a... Read more

Denmark plans to reduce VAT on basic foodstuffs from 2028 and is currently debating whether the cut should apply to all food or be limited to fruit and vegetables, marking a major departure from its long-standing single 25% VAT rate model. While both options are permitted under EU VAT rules, each would increase compliance complexity, and the government has indicated that any change will require a... Read more

Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax code consistency checks, enhanced Peppol VAT code alignment, and mandatory currency validation on amount fields. The final version is expected in mid-February 2026, with mandatory implementation by 15 May 2026, giving businesses additional time to test and adapt their invoicing systems. The Danish Busi... Read more

From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover above DKK 300,000—including foreign VAT-registered entities—to use compliant digital accounting systems instead of paper-based records. These systems must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T generation, with non-compliance subject to supervision by the Da... Read more