Denmark SAF-T: Requirements and Compliance Scope
In Denmark, SAF-T (Standard Audit File for Tax) sits within the Digital Bookkeeping Act and focuses on structured accounting data rather than real-time tax reporting. For businesses, this means ensuring their systems can generate compliant data when required by the authorities.
How Denmark SAF-T requirements will affect businesses
Key Implementation Dates
The main milestones behind Denmark’s SAF-T framework under the Digital Bookkeeping Act.
From 1 July 2024, companies required to file annual reports and using a registered digital bookkeeping system became subject to the digital bookkeeping obligation. This marked the first stage of the broader framework that later incorporated SAF-T-related obligations.
From 1 January 2025, the obligation extended to companies required to file annual reports but using a non-registered bookkeeping system. This meant a wider group of businesses had to ensure their systems could comply with Denmark’s digital bookkeeping rules.
From 1 January 2026, the digital bookkeeping obligation applies to sole proprietorships and other non-reporting businesses with annual net turnover above DKK 300,000 (around €40,000) in each of two consecutive years. In parallel, the updated public standard chart of accounts must be applied from the start of the relevant 2026 accounting period.
From 1 January 2027, the framework introduces expanded rules for extracting bookkeeping data in SAF-T format. Businesses should therefore see SAF-T not as a separate real-time reporting mandate, but as part of a wider push towards more harmonised and portable accounting data.
Denmark SAF-T Overview
Implementation
Introduced under the Digital Bookkeeping Act, with key obligations expanding through 2026 and further SAF-T extraction rules from 1 January 2027
Tax Authority
Danish Business Authority
Format
Structured accounting data exported in SAF-T (Standard Audit File for Tax) format
Digital Signature
No separate general digital signature requirement is presented as a core SAF-T rule
Archiving
Bookkeeping records must generally be retained for 5 years from the end of the relevant financial year
Other Danish Regulations
Need to adapt your SAP system to Denmark SAF-T requirements?
Frequently asked questions
Which businesses are affected by Denmark’s SAF-T requirements?
Denmark’s SAF-T framework sits within the wider Digital Bookkeeping Act. The obligation has been introduced in stages, first for companies using registered digital bookkeeping systems, then for companies using non-registered systems. From 1 January 2026, it also applies to sole proprietorships and other non-reporting businesses with annual net turnover above DKK 300,000 (around €40,000) in each of two consecutive years.
Is SAF-T in Denmark a real-time tax reporting system?
When do the main SAF-T requirements apply in Denmark?
What does SAF-T cover in Denmark?
Does Denmark SAF-T mean businesses must change their bookkeeping systems?
How can businesses prepare their SAP or ERP systems for Denmark SAF-T?
Our approach to SAP integration and Denmark SAF-T compliance
Denmark’s SAF-T framework sits within the wider Digital Bookkeeping Act. For businesses, this means SAP systems must be able to handle structured accounting data, compliant recordkeeping, and reliable data extraction when requested by the authorities.
At Code10, we work with SAP Document and Reporting Compliance (SAP DRC) for scenarios that fit a standard implementation. Where local rules go beyond SAP standard, we combine our eCompliance Hub, integration expertise, and country-specific developments to close the gap. This includes mandates such as SAF-T in Poland or TicketBAI in Spain, where additional localisation is required.
