The Danish fiscalization model is mature and fully software-based. There is no hardware security device and no mandatory certification for cash register systems. Instead, the rules rely on a digital sales registration system that signs every transaction and can export a tamper-proof journal to the Danish Tax Agency (Skattestyrelsen).
What does fiscalization in Denmark look like?
The Danish fiscalization model requires certain businesses to record every sale in a digital sales registration system (digitalt salgsregistreringssystem). Each transaction is digitally signed and chained to the previous one, and the full journal can be exported in the SAF-T Cash Register format when the tax authorities request it.
The legal basis is the Danish VAT Act, with the technical requirements set out in Section 64 of the VAT Order (momsbekendtgørelsen). Since January 1, 2024, it is mandatory for selected industries.
Who must comply?
The obligation applies to businesses with an annual turnover of less than DKK 10 million whose main activity falls into one of these sectors:
- Restaurants
- Cafés, pubs, and nightclubs
- Pizzerias, grill bars, ice cream bars, and food stalls
- Grocers and convenience stores (supermarkets, door-to-door sales, and online retail are excluded)
Outside these sectors, the Danish Tax Agency can still order a business to use a compliant system on an individual basis. For POS vendors, it's important to know where liability sits: there is no registration of POS systems with the tax authority, and the merchant is responsible for using a system that meets the requirements.
What are the key requirements for POS software in Denmark?
Digitally signed, chained transactions
Every transaction must be signed when it's completed, not in batches or right before export. The signature uses the RSA-SHA512-3072 standard and includes the signature of the previous transaction, creating a tamper-evident chain.
SAF-T Cash Register export
Denmark uses the OECD's Standard Audit File for Tax (SAF-T) as its export format. The POS system must generate the signed electronic journal itself as an XML file in the Danish SAF-T Cash Register format. The file is exported when Skattestyrelsen requests it, for example during an inspection.
Complete and integrated records
The system must log all actions, use continuous transaction numbering per business (without gaps or resets), produce X- and Z-reports, and keep data available for at least five years. Card and mobile payments must be integrated so they're recorded automatically, and online orders, including those via delivery platforms, must be registered just like in-store sales.
No certification, but optional proof of compliance
Unlike in many other European markets, Skattestyrelsen does not certify or approve sales registration systems. To help vendors, it provides:
- A SAF-T verification script to check the structure, certificate, and signature of export files
- An ISAE 3000 template that allows an auditor to confirm a system meets the requirements
How Denmark compares to other European fiscalization models
Denmark's closest relative is Norway, which also uses SAF-T Cash Register and software-based signatures, but requires vendors to submit a product declaration to the Norwegian Tax Administration. Germany relies on a certified TSS, like the cloud TSS fiskaly SIGN DE. In Sweden, every cash register must be connected to a certified control unit or cloud control system, a requirement that fiskaly SIGN SE covers via API, with new journaling requirements taking effect in January 2027.
What's next: bookkeeping and e-invoicing
Denmark's upcoming changes reach businesses through their bookkeeping software: under the Bookkeeping Act (Bogføringsloven), standard bookkeeping systems must be registered with the Danish Business Authority (Erhvervsstyrelsen), and new requirements for these systems take effect from 2027. At the same time, Denmark is replacing its national e-invoice format OIOUBL with Nemhandel BIS 4, a Danish version of Peppol BIS 4.
- January 1, 2027: Registered bookkeeping systems must support SAF-T version 2.1, the standard file format for exporting and sharing bookkeeping data.
- March 1, 2027: Providers of registered bookkeeping systems must have their customers validate their company with MitID and then enroll them in e-invoicing via the NemHandel network.
The requirements for 2027 are set out in Executive Order no. 811 of September 22, 2026 and Erhvervsstyrelsen's guidance for providers of standard bookkeeping systems (October 2026).
Under the VAT in the Digital Age (ViDA) cross-border mandate, e-invoicing becomes mandatory for B2B trade between EU member states by July 1, 2030.
Key takeaways
- Fiscalization in Denmark applies to restaurants, cafés, bars, food stalls, and convenience stores with a turnover of less than DKK 10 million.
- It's a software-only model: signed and chained transactions, plus a SAF-T Cash Register export on request.
- There is no official certification, and the merchant carries the compliance risk.
- E-invoicing requirements for bookkeeping systems are expanding from 2027.
Sources
- Skattestyrelsen: System til digital salgsregistrering (for suppliers)
- Skattestyrelsen: FAQ for developers and suppliers (July 2025)
- Skattestyrelsen: FAQ for businesses (July 2025)
- Retsinformation: Executive Order no. 850 of June 20, 2025 amending the VAT Order
- Danish Business Authority: The Danish Bookkeeping Act (English translation)
- Erhvervsstyrelsen: E-fakturering
- Erhvervsstyrelsen: Guidance on new requirements for registered bookkeeping systems
