The Danish Business Authority announced new rules under the Danish Bookkeeping Act that require companies to use digital bookkeeping systems capable of handling e-invoices, starting 1 January 2025. From 1 January 2026, this will also apply to all

Denmark’s Ministry of Taxation has introduced Bill L 195 on 9 April 2025 to establish a temporary increase in the depreciation basis for certain new green assets, as part of the green investment window linked to the Agreement on Green Tax

The Danish Minister of Taxation introduced Bill L 194 to align with the OECD’s Minimum Tax Guidelines and ease transfer pricing (TP) documentation on 9 April 2025. The Bill aims to implement OECD administrative guidance under Pillar Two,

Denmark issued Executive Order No. 366 on 7 April 2025 , published in Official Gazette A on 9 April 2025. This order updates the list of jurisdictions that participate in the automatic exchange of financial account information, in line with

The Danish Business Authority has announced that the release of the updated version of the Danish e-invoicing format, OIOUBL 3.0, will be delayed. The new release is now expected to be available in October 2025. The final release of the OIOUBL

Denmark introduced executive orders BEK no. 297 and BEK no. 303 on 20  March 2025, extending the digital bookkeeping obligation to more businesses. The new rules apply to: Sole proprietorships with an annual turnover over  DKK 300,000 for