- New digital bookkeeping rules in Denmark start on 1 January 2026
- Applies to businesses with annual revenue over DKK 300,000
- Includes foreign businesses registered for VAT in Denmark
- Part of the third phase of the Danish Bookkeeping Act
- Act aims to modernize and digitalize VAT reporting
- Businesses must use an approved or compliant bookkeeping system
- Systems must handle e-invoices in Danish and international formats
- Must export data via a Standard Audit File for Tax if required
- Additional requirements include process description, storage, IT security, and backups
- Uncertainty exists about the scope for foreign businesses
- Deloitte Denmark is seeking clarification from authorities
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Denmark"
- Deductibility of Input VAT for Unregistered Company: No Fraud, Case Remitted for Reassessment
- Comprehensive Guide to Mandatory E-Invoicing and Compliance in Denmark: Legal, Technical, and Standards
- Company Registration Denied for VAT, A-Tax, and AM Contributions Due to Misleading Management Information
- Briefing Document & Podcast: E-Invoicing and E-Reporting in Denmark
- Denmark advances e-invoicing strategy and digital bookkeeping requirements
