- From 1 January 2024, businesses in specific sectors with annual turnover of less than DKK 10 million must use an electronic sales registration system that complies with new statutory requirements.
- The new requirements apply to cafes, pubs, nightclubs, pizzerias, fast food bars, ice cream parlours, grocery stores, 24-hour convenience stores, and restaurants.
- The system must log all actions in an electronic journal, contain specific transaction details, use SAF-T as the default file format, be transferable electronically, generate Z and X reports, and register electronic means of payment. Suppliers of electronic sales registration systems are expected to document compliance with the requirements by the end of 2023. Businesses should ensure that their current or new system meets the 15 technical requirements provided by the Tax Agency.
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