Update Requirements Denmark

On 19th December 2023, the Danish Tax Agency published a further amendment to the requirements for digital sales registration systems (“System til digital salgsregistrering”). Together with version 1.2.1, which was released at the end of November 2023, version 1.3.0 is already the second change in the middle of the Christmas season. As far as we know, there is no talk of a postponement or transitional phase. The tax authorities are sticking to 1st January 2024 as the introduction date.

In addition to some changes to the data model of the SAF-T file, the tax authority has also provided new sample data (sample export file) and a new schema file. A new version of the SAF-T validation tool is also available, which we will be happy to send you on request.

Roadmap

  • December 2023: We are planning a new release of our Fiscal Middleware before the turn of the year, which will include the changes to the SAF-T data model 1.2.1.
  • January 2024: since the changes in version 1.3.0 are essentially simplifications of the requirements (fields are changed from “mandatory” to “mandatory if available”), we will implement these changes with the January release.

Notes for development

Please be sure to read the country information (Denmark) in our solution articles on the RetailForce document model:

Release 1.8.1 published

On Monday 11th of Dec. 2023, we released the new version 1.8.1. of RetailForce Fiscal Services.

The current version includes bug fixes in connection with data exports from the RetailForce Cloud and the use of signature creation units (Austria).

Overview of changes and extensions

  • Austria
    • Correction PrimeSign – productive certificates
  • Hungary
    • Added method to return the number of the last tag completion from the printer

The latest version of the RetailForce Fiskal Middleware can be found in the downloads directory of the RetailForce website. All enhancements, changes and bug fixes can be found in the release notes of the respective version, as well as in the RetailForce Portal in the “Information” section.

Germany – BMF letter on EU taximeters and odometers

The latest letter from the German Federal Ministry of Finance deals with the implementation of the KassenSichV (Kassensicherungsverordnung) in the (passenger) transport industry.

The implementation of the KassenSichV for EU taximeters and odometers originally planned for 1st January 2024 has been postponed to 1st January 2026. Until 31st December 2025, EU taximeters and odometers can still be used without a certified technical safety equipment (TSE) without penalty. This means that the electronic recording system (EU taximeter, odometer) does not have to be registered with the relevant tax office. A DSFinV-K export from the aforementioned systems must also be provided from the time of introduction.

However, this does not affect the obligation to issue receipts in accordance with Section 146a (2) of the German Fiscal Code (AO). This alrady applies without restriction to taxi industry systems.

Introduction TicketBAI-Batuz Bizkaia

The General Assembly of the Bizkaia region is currently finalising the implementation of the TicketBAI-Batuz system. In the course of this, a timetable was set for the introduction of the system. The final approval of the General Assembly is still pending.

Effective dateType of taxpayerMain activity of the company
01.01.2024Corporate taxpayers that are NOT micro, small or medium-sized enterprisesAll activities
01.07.2024Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprisesIndustrial, manufacturing, construction and transport business activities

as well as

Business and professional financial, legal, insurance, rental, health and other professional activities with the exception of educational and cultural activities
01.01.2025Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprisesWholesale
01.01.2025Corporate taxpayers that are micro, small or medium-sized enterprisesRetail, hospitality, personal property repair, hair salons and other personal services
01.07.2025Individuals and organisations subject to the income attribution systemRetail, hospitality, personal property repair, hair salons and other personal services
01.01.2026Companies that are fully or partially exempt from corporation taxAll activities
01.01.2026Non-profit organisations that fall under Foral Standard 4/2019All activities
01.01.2026Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprisesAgriculture, livestock farming and fishing, education, cultural services
01.01.2026Individuals, companies subject to the income attribution system and corporate taxpayers that are micro, small or medium-sized enterprisesAll activities

In the province of Bizkaia, every taxpayer is free to use the TicketBAI system even before the mandatory introduction (for their classification). If the company makes use of this option, the provincial administration will pay compensation.

In order to participate voluntarily in the Batuz (TicketBAI) system, an electronic notification must be submitted to the Bizkaia Provincial Council. You can find more information on the following website: https://ataria.ebizkaia.eus/es/catalogo-de-tramites-y-servicios?procID=1944

The following deadlines apply for submission:

Effective dateDeadline
01.01.2024From the date of entry into force of the regional ordinance until 15/12/2023
01.07.202401/01/2024 until 15/06/2024
01.01.202501/07/2024 until 15/12/2024
01.07.202501/01/2025 until 15/06/2025

Companies that have already put the Batuz system into operation in 2022 and 2023 do not have to submit the notification again.

Major Release 1.8.0 – Hungary

The latest version of our Fiscal Middleware 1.8.0 has been available since 13 Nov. 2023.

The current release includes the implementation for Hungarian fiscalization and enhancements to the RetailForce document model (current version 1.8.0).

Overview of changes and extensions

  • Hungary – Release included
  • Extension Hungary – barcodes of type Code128 are supported
  • Change France
    • Print message “DOCUMENT PROVISOIRE” for provisional receipts / preliminary receipt = note (fr.)
  • Changes to the document model (DOM)
    • Change all DateTime fields to DateTimeOffset – preparation for implementation of “Middlware as a hosted cloud service”

The latest version of the RetailForce Fiskal Middleware can be found in the downloads directory of the RetailForce website. All enhancements, changes and bug fixes can be found in the release notes of the respective version, as well as in the RetailForce Portal in the “Information” section.

Release 1.7.7

The new version 1.7.7 of the RetailForce Fiscal Middleware is available for download since 23rd October 2023.

The release contains changes for the Danish implementation and enhancements for the Hungarian implementation (release candidate).

The document model version 1.3.0 was published as part of the work on the implementation for Hungary.

Overview of changes and extensions

  • Denmark – Changes (new requirements 1.1)
  • Hungary – Release Canditate included
  • Changes to the document model (DOM)
    • Additional document type “PrintingReceipt” – for transmitting non-fiscal documents to fiscal printers (e.g. credit card receipt if the credit card terminal does not include a printer)

The latest version of the RetailForce Fiskal Middleware can be found in the downloads directory of the RetailForce website. All enhancements, changes and bug fixes can be found in the release notes of the respective version, as well as in the RetailForce Portal in the “Information” section.

Release 1.7.6

On 06th of Oct 2023, we released the new version 1.7.6 of the RetailForce Fiscal Middleware.

The release mainly contains enhancements for the Hungary release planned for November. Furthermore, simplified invoices can also be sent to the Bulgarian fiscal printer from this version onwards.

The document model version 1.2.0 was published as part of the work on the implementation for Hungary.

Overview of changes and extensions

  • Bulgaria – feature “Simplified Invoice” added
  • Hungary – BETA 2 included
  • Changes to the document model (DOM – Document Object Model)
    • Property “PayOutType” added
  • fiscalCountryProperties” will show supported and non-supported PayOut types in future

The latest version of the RetailForce Fiskal Middleware can be found in the downloads directory of the RetailForce website.

All enhancements, changes and bug fixes can be found in the release notes of the respective version, as well as in the RetailForce Portal in the “Information” section.

Release 1.7.5

The new version 1.7.5 has been available for download since 21st Sept 2023.

The release includes:

  • BETA 1 for implementation Hungary
  • Hotfixes to fix the AZURE bug – error when uploading data to the RetailForce Cloud due to an internal Microsoft bug when using custom domains
  • Sweden: Change in the provisioning of the CCU (Central Control Unit) for test systems; cloud.retailforce.fiscalclient is only used if no applicationPackage is entered in the configuration.

The latest version of the RetailForce Fiskal Middleware can be found in the downloads directory of the RetailForce website.

All enhancements, changes and bug fixes can be found in the release notes of the respective version, as well as in the RetailForce Portal in the “Information” section.

Electronic Sales Registration Systems – Denmark

As of 1 January 2024, §63 of the VAT Ordinance on Digital Sales Registration Systems (“Digitale salgsregistreringssystemer“) will come into force in Denmark. From this date, “digital sales registration systems” (electronic recording systems, cash registers, etc.) must fulfil 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 caterer.

Who is affected?

In the first step, the requirements apply to all companies with an annual turnover of less than 10 million Danish kroner (approx. EUR 1.3 million) that are active in the following sectors:

  • Cafes, pubs, nightclubs etc.
  • Pizzerias, fast food bars, ice cream parlours etc.
  • Grocery stores and 24-hour convenience stores
  • Restaurants

15 Requirements

The Danish Tax Agency 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 special attention to some of these requirements:

  • As of Jan. 1st 2024, POS systems in Denmark that are used in the above-mentioned sectors and thus fall under §63 of the VAT Ordinance must have a connection to payment terminals (if bank card/debit card or credit card payments are accepted). Non-connected / non implemented payment terminals are therefore no longer permitted.
  • The recording system (electronic sales registration system) must not have a function for subsequently changing or deleting data in the electronic journal.

Types of sales

In addition to traditional cash sales, sales transactions that are settled using electronic means of payment 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.

Fines

The tax authorities have announced penalties for non-compliance with the regulations. From Jan. 1st 2024, the tax authorities can carry out so-called compliance checks. The penalties are increased each time the financial authorities visit.

Following an update in the summer of this year, the Danish Tax Agency has now published a new version of the technical requirements for digital sales registration systems at the beginning of November. RetailForce will provide a new version of the Fiskal middleware that implements these changes in good time.

Please contact us if you have any questions about Danish fiscalisation.

Spain – TicketBAI

The RetailForce Fiscal Middleware already covers the fiscal regulations in the Spanish regions Araba and Gipuzkoa since the end of 2022. Please note that from 01 Jan. 2024, The Foral Region Bizkaia will also require the use of a compliant POS system.

The connection to the TicketBAI system of all three regions is of course available via the RetailForce interface.

If you have any questions about the TicketBAI system or other topics related to fiscalisation in Spain, please do not hesitate to contact us.