Denmark SAF-T 2.0: Mandatory Audit-Ready Data Extracts Transform Digital Bookkeeping Compliance

• Denmark has formalized SAF-T 2.0, shifting from a header-only extract to a mandatory, audit-ready data structure.
• In SAF-T 2.0, Header, MasterFiles, and GeneralLedgerEntries are now all mandatory; SourceDocuments remains optional.
• The update aims to enable consistent, transaction-level data extraction for automation, reuse, and reduced ad hoc reporting.
• System providers must now treat SAF-T export as a core product requirement, and companies must focus on data quality for compliance.
• SourceDocuments are still optional, but the required data is now sufficient to reconstruct the ledger for audit purposes.

Source: rtcsuite.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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