The Danish Business Authority has unveiled SAF‑T 2.0, a new standard for exchanging accounting data at the transaction level. From 1 January 2027 all registered digital accounting system providers must support SAF‑T 2.0, while companies using non‑registered systems must continue to generate SAF‑T 1.0 files and comply with the Bookkeeping Act. The update enhances data sharing with partners and authorities such as the Danish Tax Agency and supports future automation in reporting to public sector bodies.
SAF‑T 2.0 is the latest version of the Standard Audit File for Tax, enabling the standardised exchange of accounting data at the transaction level and enhanced data sharing with partners and authorities such as the Danish Tax Agency.
From 1 January 2027 all registered digital accounting system providers must support SAF‑T 2.0.
They must continue to generate SAF‑T 1.0 files and comply with the Bookkeeping Act requirements.
The Danish Tax Agency, Statistics Denmark, and other public sector bodies will benefit from the enhanced data sharing capabilities.
SAF‑T 2.0 files are available via the Danish Business Authority’s new GitLab repository.
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