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:

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.

RetailForce Fiscal Middleware – New Version 1.3.0

The latest version 1.3.0 of our Fiscal Middleware is now available for download at https://retailforce.cloud/downloads/.

This version includes releases for the countries:

  • Bulgaria and
  • Denmark.

Beta versions for:

  • France,
  • Poland, and
  • Sweden are also included in v1.3.0.

Austria

In addition to the above-mentioned country-extensions, version 1.3.0 is dominated by the Austrian Cash Register Security Ordinance (RKSV). A number of additions and improvements have been implemented, also with regard to the migration from other Fiscal Middleware systems to RetailForce.

Furthermore, the data collection log (“Datenerfassungsprotokoll”) according to §7 RKSV (“DEP7”) can now be checked for validity with the ASIT check tool via the RetailForce Cloud. Descriptions and details will follow in solution articles on our Solution Centre.

Technical Event Log

Starting with version 1.2.12, technical events at the checkout, which are required, for example, for the implementation of the NF525 requirements of Infocert, within the framework of the French “Anti-VAT Fraud Law”, or the law on “Digital Sales Registration Systems” in Denmark, can be transmitted to the RetailForce Middleware.

As of this version, some of these events are now automatically written to the technical event log (audit log) by the Fiscal Client. You can find more information on this in the linked article in our Solution Centre.

As usual, all details on changes, additions and extensions of version 1.3.0 are available in the release notes on our website.

New version – Fiscal Client 1.2.12

In the download area of the RetailForce website you will find the latest version of our Fiscal Client (https://www.retailforce.cloud/downloads/).
The current release 1.2.12 includes functions for the countries Denmark and Bulgaria and is probably the last beta version for the two fiscal countries.
In addition to the country integrations, several improvements have been incorporated to increase the performance of the Fiscal Client – mainly for high-load systems.

RetailForce Cloud

Some changes that have been made to the RetailForce Cloud:

  • Simultaneously with the release of the new client version, configuration objects for Denmark and Bulgaria can now be created in the Cloud Portal.
  • The export of DSFinV-K files in CSV format is now much faster.
  • An additional caption field has been added to the customer entities “Organisation” and “Company” in order to be able to enter brand names of companies.
    We recommend filling the field “Caption 1” with the official company name and “Caption 2” with the brand name.

An overview of all enhancements, improvements and bug fixes can be found in the release notes at https://www.retailforce.cloud/downloads/Version%201.2.12/ReleaseNotes1.2.12.md.