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SAF-T DenmarkOn requestLast reviewed October 2026SAF-T in Denmark, explained
In Denmark SAF-T is part of the digital bookkeeping rules. Registered bookkeeping systems must be able to export a SAF-T file when the authorities ask for it. There is no routine filing of the file. According to published summaries, from 1 January 2026 the requirement to use a digital bookkeeping system covers VAT-registered businesses with net turnover above DKK 300,000 in two consecutive years.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
Danish Bookkeeping Act - digital bookkeeping systems with SAF-T export
Who must file
Danish companies and foreign businesses registered only for VAT with relevant activity in Denmark, above the turnover threshold. Check the exact scope for your case with the Danish Business Authority.
How it works
Digital bookkeeping system records and stores the books → authority, auditor or inspector asks for the data → system exports the SAF-T file → file is provided for review.
Key dates for Denmark
- 2024First milestones of the Bookkeeping Act (phased introduction)
- 1 Jan 2026Digital bookkeeping requirement applies to VAT-registered businesses above the DKK 300,000 turnover threshold (as reported)
- On requestSAF-T export must be produced when the authorities ask for it
What the file contains
The Bookkeeping Act requires accounting records to be kept electronically, in a system that meets the legal requirements. Such systems must be able to receive and issue structured e-invoices (for example OIOUBL and Peppol BIS), support a digital archive and generate a SAF-T file on request.
What your ERP has to deliver
The bookkeeping system must offer a compliant SAF-T export and e-invoice handling. Older ERP systems often need an add-on or an upgrade to meet the requirements.
The data flow, step by step
Practical insights
- Denmark combines three things: digital bookkeeping, structured e-invoicing and SAF-T on request. They are best planned together.
- The Danish Business Authority supervises the rules and works with the Danish Tax Agency on compliance checks.
- Serious or repeated breaches of the rules can be fined.
Common pitfalls
- Assuming that no action is needed because SAF-T is not filed regularly. The system still has to be able to produce it.
- Using a bookkeeping system that is not registered or does not meet the requirements.
- Overlooking foreign businesses that are VAT-registered in Denmark.
Linked obligations in Denmark
SAF-T Denmark: questions, answered
Keep this guide
Download the Denmark SAF-T guide as a PDF. It has the same content as this page.