- From January 1, 2026, all VAT-registered businesses in Denmark (including foreign entities) with turnover above DKK 300,000 must use compliant digital accounting systems.
- Paper-based or manual accounting will no longer be allowed for these businesses.
- The digital system must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T file generation.
- Non-compliance can result in fines up to DKK 1.5 million, with supervision by the Danish Business Authority and Tax Administration.
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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