From 1 January 2024, there are new requirements for your electronic sales registration system

Dear Sir or Madam

As of 1 January 2024, there are new statutory requirements for electronic sales registration systems in your sector. If your current sales registration system doesn’t meet the requirements, you must either update or replace your software.

Your sales registration system must meet up to 15 technical requirements to ensure that the Danish Tax Agency (Skattestyrelsen) has access to data about your business’ purchases and sales.

15 technical requirements – find them here

We have created a page at skat.dk where you can read about and view a list of the new requirements. You can find the page at skat.dk/electronic-sales-registration.

How to ensure that you meet the new requirements

We recommend that you contact the supplier of your current sales registration system to check if it meets the requirements. If it doesn’t meet the requirements, you will have to update it or get a new system.

You can use the list of 15 technical requirements as a checklist when you contact your supplier.

You can be fined if you don’t meet the requirements

If your electronic sales registration system doesn’t meet the requirements from 1 January 2024, you can be fined. For the first instance, the fine will be DKK 10,000, for the second DKK 20,000, and for the third DKK 30,000 etc.

You may also be liable to pay daily fines that run until you comply with the requirements.

Legislation and statutory rules

The rules under which you can be fined are laid down in section 81(1) para (5) of the Danish VAT Act (Momsloven).

The rules that you may be liable to pay daily fines are set out in section 77 of the VAT Act.

The latest version of the VAT Act is available (in Danish) at skat.dk/skattelove.

Do you have any questions?

If you have questions about invoicing obligations or general questions about VAT, you are welcome to call us on (+45) 72 22 28 67.

Yours sincerely

Skattestyrelsen