Denmark Launches Consultation on SAF-T 2.0

Denmark continues to expand its e-invoicing and digital accounting framework in stages. Currently, businesses using digital accounting systems must ensure that these systems are capable of generating, importing, and exporting SAF-T files. Although transaction-level reporting is not yet mandatory, the introduction of SAF-T 2.0 reflects a clear move toward closer integration between company accounting systems and government platforms.
SAF-T 2.0 Consultation
The Danish Business Authority, in collaboration with the Danish Tax Agency, has opened a consultation on version 2.0 of the national SAF-T (Standard Audit File for Tax) standard.
The current SAF-T 1.0 version requires accounting systems to be able to read at least the “Header” master data. Under the proposed SAF-T 2.0 update, this would be expanded to allow the export of full transaction-level accounting and bookkeeping data, together with all relevant master data, in a standardized and structured format.
This development is intended to promote consistent data exchange between companies, their business partners, suppliers, customers, and public authorities. It also lays the groundwork for greater automation of accounting and reporting processes in the future.
The consultation period runs until September 1, 2025. After it closes, stakeholder feedback will be reviewed and a final version of the SAF-T 2.0 standard will be published.
There’s more you should know about e-invoicing in Denmark – learn more about the new and upcoming regulations.