- Denmark’s updated bookkeeping guidance sets phased technical requirements for registered digital accounting systems under the Bookkeeping Act.
- From January 1, 2027, systems must support SAF-T 2.1, including transaction-level data, debtor/creditor master data, and VAT information for individual transactions.
- The new SAF-T rules also require “Mandatory If Used” fields and the ability to generate, import, and export SAF-T files for exchange with authorities and other parties.
- From March 1, 2027, systems must add electronic invoicing-related functionality, including MitID-based business identity verification linked to CVR registration and Nemhandelsregistret.
- Certain business-data locking and continuous verification controls will apply from January 1, 2028.
Source: fiscal-requirements.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.
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