On 1 January 2024, Section 63 of the VAT Regulation on digital sales registration systems (‘Digitale salgsregistreringssystemer’) will come into force in Denmark. From this date onwards, ‘digital sales registration systems’ (electronic recording systems, cash registers, etc.) must meet certain requirements. Among other things, sales transactions must be digitally signed with a Danish OCES certificate. This certificate must be issued to the respective retailer or restaurateur.
Who is affected?
In the first step, the requirements apply to all companies with an annual turnover of less than DKK 10 million (approx. EUR 1.3 million) that operate in the following industries:
- Cafés, pubs, nightclubs, etc.
- Pizzerias, fast food restaurants, ice cream parlours, etc.
- Grocery shops and 24-hour shops
- Restaurants
15 Requirements
The Danish tax authority has published 15 technical requirements for sales registration systems, which describe, among other things, the keeping of an electronic journal and the provision of data in the form of a signed SAF-T export.
We would like to draw particular attention to some of these requirements:
- In future, cash register systems in Denmark that are used in the above-mentioned sectors and are therefore subject to Section 63 of the VAT Regulation must be connected to payment terminals (if bank card/debit card or credit card payments are accepted). Non-connected payment terminals are therefore no longer permitted.
- The recording system (electronic sales registration system) must not have any function for subsequently changing or deleting data in the electronic journal.
types of sales
In addition to traditional cash sales, sales transactions paid for using electronic payment methods such as payment cards or MobilePay must also be processed via the digital sales registration system.
Online sales
Payments made in the course of online sales, both via the company's own website and via online portals (e.g. Just Eat, Foodora, etc.), must also be recorded in the sales registration system.
penalties
The tax authorities have announced penalties for non-compliance with the regulations. From 1 January 2024, the tax authorities will be able to carry out compliance checks. The penalties will be increased with each visit by the tax authorities.
Following an update earlier this summer, the Danish tax authorities published a new version of the technical requirements for digital sales registration systems at the beginning of November. RetailForce is releasing a new version of its fiscal middleware in good time to implement these changes.
Please feel free to contact us if you have any questions about Danish fiscalisation.
