In Denmark, the Bookkeeping Act requires digital bookkeeping systems to generate, import and export a SAF-T standard file of a business's bookkeeping data, so it can be shared or moved to another system. Registered systems must support version 2.1 from 1 January 2027, and systems that are not registered can support version 1.0, a header file. The Danish Business Authority sets the rules. Klarbon support is planned, not available yet.
What does Danish SAF-T involve?
| Property | Value |
|---|---|
| Legal basis | the Bookkeeping Act (bogføringsloven) |
| Duty on | providers of digital bookkeeping systems |
| Functions | generate, import and export a SAF-T file, available to users |
| Registered systems | version 2.1 from 1 January 2027 |
| Systems not registered | version 1.0, a header file |
| Related standard | the shared public standard chart of accounts |
| Technical documentation | published by the authority on GitLab |
| Run by | Erhvervsstyrelsen, the Danish Business Authority |
The Danish Business Authority explains the SAF-T duty, the versions and the standard chart of accounts (Erhvervsstyrelsen), and its guidance for system providers sets the wider requirements for registered systems (guidance).
Danish SAF-T or other national SAF-T?
| Denmark | Norway | |
|---|---|---|
| Purpose | sharing data and changing system | handing records to the tax authority |
| Duty on | bookkeeping systems | businesses with digital accounts |
| Sent | when the user exports it | on request |
Danish e-invoices are a separate subject, covered under OIOUBL. The shared design is explained under Standard Audit File for Tax.
What does Klarbon do with Danish SAF-T?
Klarbon does not support Danish SAF-T today; opening it is planned, not available yet. Klarbon is not a Danish bookkeeping system and does not produce SAF-T files.
Related
Frequently asked questions
What is SAF-T in Denmark?
A standard file format for bookkeeping data, based on the international SAF-T. The Bookkeeping Act requires digital bookkeeping systems to generate, import and export a SAF-T file and make it available to users, so businesses can share their data and change system.
Which SAF-T version must Danish systems support?
Registered bookkeeping systems must support version 2.1 from 1 January 2027. Systems that are not registered can support version 1.0, which is a header file.
Is Danish SAF-T sent to the tax authority every month?
No. It is a duty on bookkeeping systems to be able to export and import the data, not a periodic tax filing.
What is the standard chart of accounts?
The shared public chart of accounts that systems can implement directly or map to. It was updated on 1 December 2025, and businesses use the new version from the start of their next financial year in 2026.