Denmark, like many countries, has specific regulations concerning the issuance of receipts by businesses. While fiscalization primarily targets certain businesses to ensure transparency and compliance, other companies outside this scope are not exempt from providing evidence of transactions. The pertinent question then arises: Do companies outside of the fiscalization scope have to issue receipts in Denmark?
Do companies outside of the fiscalization scope have to issue receipts in Denmark?
Public
Denmark
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1008
Content accuracy validation date:
05.01.2024
Content accuracy validation time:
08:13h
The short answer is yes. Under the Consumer Protection Regulation, even if a company is not within the purview of fiscalization, it is still mandatory for them to provide proof of purchase. In Denmark, this document is termed a "simplified receipt." Though not as intricate as receipts from businesses under fiscalization, the simplified receipt serves as a legitimate record of a transaction.
While the layout of the simplified receipt is not strictly prescribed by law, there are mandatory elements that must be included to ensure its validity:
- Issue Date: The date on which the transaction took place.
- Consecutive Number: A unique number, which can be based on one or more series, to distinguish the receipt from others.
- Seller Details: This includes the registered company's (seller's) registration number, name, and address.
- Transaction Details: A description detailing the amount and nature of the delivered goods or the scope and nature of the services provided.
- Financial Details: The total amount and the specific amount of tax payable on the transaction.
One of the conveniences of the simplified receipt system is its flexibility. It can be issued from any cash register or as a manual receipt written by hand.
In conclusion, companies outside of the fiscalization scope in Denmark still have to issue simplified receipts to their customers, unless they use a sales registration system and issue a regular receipt to the buyer.
Other news from Denmark
New document was uploaded: E-invoicing system in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Denmark. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Denmark. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark: OIOUBL 2.1 Schematron Version 1.16.0.RC Released
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Business Authority has released Schematron version 1.16.0.RC for OIOUBL 2.1, introducing enhanced validation for CO₂ data, stricter currency code enforcement, and overall data quality improvements in e-invoices. The final version is expected by late October 2025, with mandatory implementation set for 27 November 2025 The Danish Business Authority has published Schematron version 1.16.0.R... Read more
Denmark’s National Bank Updates Guidance on Payment System Failures
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s National Bank has issued updated guidance to strengthen resilience against payment system outages, urging citizens and retailers to prepare for disruptions by enabling offline card transactions and maintaining multiple payment options. By the end of 2025, offline payments via Dankort, Mastercard, Visa, and mobile wallets like Apple Pay and Google Pay will be available nationwide, ensurin... Read more
Denmark: Proposal to Remove 25% VAT on Fruit and Vegetables
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Conservative Party has proposed removing the 25% VAT on fruit and vegetables to ease household costs and promote healthier diets, though implementation would be delayed due to the complexity of adjusting tax and IT systems. The Conservative Party in Denmark has called for the removal of VAT on fruit and vegetables, arguing that rising grocery costs are putting too much pressure on househ... Read more
Denmark Completes SAF-T 2.0 Consultation; Final Version to be Issued
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has completed its consultation on SAF-T 2.0, which will require businesses to provide full transaction-level bookkeeping data in a standardized format, with the final version to be issued following review of feedback. Denmark is gradually expanding its e-invoicing and digital accounting rules. Today, businesses that use digital accounting systems must ensure their systems can generate, imp... Read more
Denmark to Abolish VAT on Books from 2026
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark will abolish its 25% VAT on books in 2026 to combat declining reading habits and make literature more affordable, aligning with Norway’s 0% rate. The government expects book prices to fall significantly and will monitor publishers to ensure the tax cut benefits readers. Denmark plans to abolish its 25% VAT on books in 2026, currently the highest rate on books worldwide. The move is part of... Read more
Reminder: Denmark Releases Draft SAF-T 2.0 for Bookkeeping Systems
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting requirements for registered digital bookkeeping systems under the Bookkeeping Act. The draft, open for consultation until September 1, 2025, aims to enhance automation in business administration by improving e-invoicing integration and tax reporting. The Danish Business Authority has released a draft... Read more