Exciting Update from the Danish Business Authority: Introducing SAF‑T 2.0

This new version of the Standard Audit File for Tax (SAF‑T) represents a significant step forward in how accounting data is structured, exchanged, and reused across both private and public stakeholders.

What’s New in SAF‑T 2.0?

SAF‑T 2.0 introduces several enhancements designed to modernise accounting data exchange and enable greater automation:

• Standardised exchange of accounting data at transaction level
  The updated model enables more granular, consistent, and reliable data sharing, supporting better auditability and controls.
• Enhanced data sharing with partners and authorities
  SAF‑T 2.0 facilitates more seamless information exchange with third parties and public authorities, including the Danish Tax Agency.
• Foundation for future automated reporting
  The new standard supports upcoming automation initiatives for reporting to public sector bodies, such as:
  • VAT reporting
  • Statistics Denmark submissions
  • Annual financial statements
  • Control and compliance filings

Together, these enhancements strengthen transparency, data quality, and interoperability across the Danish financial ecosystem.

Implementation Timeline and Scope

There are important compliance implications to be aware of:

• From 1 January 2027, all registered digital accounting system providers must support SAF‑T 2.0.
• Companies using non‑registered accounting systems are not required to migrate immediately and must continue to:
  • Generate SAF‑T 1.0 files
  • Comply with existing requirements under the Bookkeeping Act

This phased approach gives businesses and system providers time to adapt while ensuring continuity and legal certainty.

Why This Matters

SAF‑T 2.0 is more than a technical update. It reflects Denmark’s broader ambition to:

• Enable data‑driven supervision and compliance
• Reduce administrative burdens through automation
• Improve data consistency and transparency across reporting obligations

For companies, system providers, and advisors alike, early awareness and preparation will be key to unlocking the benefits and avoiding future compliance challenges.

Access the Technical Documentation

SAF‑T 2.0 is now publicly available via the Danish Business Authority’s new GitLab repository:
👉 SAF-T · master · Standard Filformater / Standard Filformater · GitLab