The Danish Business Authority has unveiled SAF‑T 2.0, a new standard for exchanging accounting data at the transaction level. From 1 January 2027 all registered digital accounting system providers must support SAF‑T 2.0, while companies using non‑registered systems must continue to generate SAF‑T 1.0 files and comply with the Bookkeeping Act. The update enhances data sharing with partners and authorities such as the Danish Tax Agency and supports future automation in reporting to public sector bodies.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Bloomberg Tax · 5 days ago
Denmark: The European General Court issued a preliminary ruling on 15 July 2026, stating that EU Directive 2006/112 precludes Danish national law requiring 100% ownership for VAT exempt or non-economic activities in VAT group registration. The ruling affects Danish insurance companies seeking VAT group registration with management companies holding less than full ownership.
VatCalc · 13 days ago
Denmark plans to reduce the VAT on books from 25% to 0% effective 2027, following EU VAT Freedoms reforms. The change is part of a strategy to boost reading rates and will be introduced in the 2026 budget bill.
VatCalc · 4 months ago
Denmark is tightening its digital bookkeeping and e‑invoicing framework, moving from encouragement to default digital behaviour. From July 2026, e‑invoicing will be the default output, and businesses on registered systems will be automatically enrolled in the NemHandel network unless they opt out. The roadmap also sets a 2028 start for Peppol PINT migration, full transition by 2029, and SAF‑T 2.0 will require transaction‑level detail from 2027.
VatCalc · 4 months ago
Denmark is transitioning its NemHandel e‑invoicing system from the domestic OIOUBL format to the Peppol BIS standard, with full migration targeted for mid‑2029. The shift aligns with the 2030 VAT in the Digital Age reforms that mandate e‑invoicing for intra‑community transactions and supports the ViDA Digital Reporting Requirements. Businesses will need to adapt to a phased coexistence period before Peppol BIS becomes the dominant format.
The Invoicing Hub · 5 months ago
Denmark has cancelled the planned OIOUBL 3.0 rollout and announced a new Nemhandel BIS 4 e‑invoicing standard based on EN 16931 and Peppol BIS 4.0. The transition will occur in phases from 2026 to 2030, including a shift to an opt‑out registration model and the final phase of the Digital Bookkeeping Act in 2026.
VatCalc · 5 months ago
Denmark’s parliament is considering Bill L125, which would abolish the coffee and chocolate consumption taxes from 1 July 2026 and introduce a 0 % VAT rate on books, e‑books and audiobooks. The bill also provides a refund mechanism for businesses to reclaim tax paid on stock held at the transition date, while earlier this year Denmark extended 25 % VAT to commercial leisure services.
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
SAF‑T 2.0 is the latest version of the Standard Audit File for Tax, enabling the standardised exchange of accounting data at the transaction level and enhanced data sharing with partners and authorities such as the Danish Tax Agency.
From 1 January 2027 all registered digital accounting system providers must support SAF‑T 2.0.
They must continue to generate SAF‑T 1.0 files and comply with the Bookkeeping Act requirements.
The Danish Tax Agency, Statistics Denmark, and other public sector bodies will benefit from the enhanced data sharing capabilities.
SAF‑T 2.0 files are available via the Danish Business Authority’s new GitLab repository.
Primary source
Read the full article at LinkedInThis summary was published on VATfaqs.com on 10 February 2026. It relates to VAT developments in Denmark. The original source is LinkedIn.
