Denmark’s 2026 Digital Accounting Mandate: Key Requirements for VAT-Registered and Foreign Entities

• From January 1, 2026, all VAT-registered entities in Denmark with a net turnover over DKK 300,000 for two consecutive years must use digital accounting systems.
• Digital accounting systems must record, store, and manage records electronically, handle electronic invoices in formats like OIOUBL and Peppol BIS, and generate SAF-T files when requested.
• The regulation applies to both Danish and foreign companies registered for VAT in Denmark.
• Non-compliance can result in significant penalties, including fines up to DKK 1.5 million.
• The Danish Business Authority and Tax Administration will supervise and enforce compliance.

Source: auxadi.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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