Denmark’s e-invoicing and digital accounting framework is evolving in stages, with the current mandate requiring digital accounting systems to support SAF-T generation, import, and export. While full transaction-level reporting is not yet compulsory, the move toward SAF-T 2.0 signals a clear progression toward deeper integration between company systems and government platforms.
The Danish Business Authority, in cooperation with the Danish Tax Agency has launched a consultation on version 2.0 of the country’s SAF-T (Standard Audit File for Tax) standard. Building on version 1.0, which currently requires accounting systems to at least read the “Header” master data, SAF-T 2.0 aims to enable export of full transaction-level accounting and bookkeeping data, along with all relevant master data, in a standardized, structured format.
This update will support consistent data sharing with partners, customers, suppliers, and public authorities, paving the way for future automation of accounting and reporting processes. The consultation closes on September 1, 2025, after which feedback will be reviewed and a final version published.
