From d. On January 1, 2024, new requirements for digital sales registration (also known as a digital POS system) will come into effect. This is to ensure that the data basis for businesses’ sales registration is documented correctly.

Who do the new requirements apply to?

The new requirements apply to businesses in the following industries with an annual turnover of less than 10 million DDK:

• Cafés, bars, nightclubs, etc.
• Pizzerias, grill vars, ice cream parlors, etc.
• Grocery stores and convenience stores
• Restaurants

What does it mean for me?

If your industry is subject to the new requirements, you must ensure that your digital sales registration system is updated and complies with the requirements. The system must meet the new legal requirements outlined in the VAT regulation.

Where can I find information about the new requirements?

The Danish Tax Agency (Skat) has compiled a list of the new requirements that your digital sales registration system must meet. You can read more about the requirements under the tab; Requirements and checklist for your digital sales registration system on skat.dk. This section includes the following sub-tabs that explain the requirements:

• Checklist: 15 technical requirements for your digital sales registration system
• Requirements for the types of sales that must be registered in the digital sales registration system

What happens if I don’t comply with the new requirements?

It is important to ensure that you comply with the new legal requirements in the VAT regulation starting from January 1. If you don’t comply, you could be fined if the Danish Tax Agency inspects your digital sales registration system and finds that it doesn’t meet the new requirements.

You can find more information about the fine rates under the “Fines for Inadequate Digital Sales Registration” tab.

Please Note: Flexybox does not serve as a legal advisor in relation to the new legal requirements. You are responsible for understanding and complying with applicable laws. We therefore recommend that you seek legal advice from experts in the field if you are unsure how to navigate the new requirements.