Denmark: Sales registration requirements

From 1 January 2024, businesses in Denmark within specific sectors (see below) with an annual turnover of less than DKK 10 million are required to use an electronic sales registration system. The system must comply with certain new statutory requirements, as stated in the Danish VAT Order.

For more info, check out the skat.dk website (English, Danish). 

Who needs to meet the new requirements?

The rules apply to anyone who runs a business in one of the following four sectors with annual turnover of less than DKK 10 million:

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

What are the requirements?

All actions on the POS need to be logged by the system and signed with a customer-specific OCES3 certificate issued by MitID Erhverv.

Only POS devices running Domino in Server and Client mode are affected by the certificate requirements, Handy and SurfaceGo devices running in GO mode do not need to have the certificate installed. On the other hand, SurfaceGo devices running in Client mode need the certificate installed. 

About the certificate

To obtain the certificate for your company, follow the guide on mitid-erhverv.dk (English, Danish). 

Certificate is valid for for three years, after which it has to be renewed. Requesting the certificate is free of charge and the process to request and receive it takes only a few minutes.

Certificate is installed on each POS device by running the installation software received during the registration:

  • Double-click the .p12 file to start the installation wizard. 
  • At Store Location, select Local Machine as Store Location and select Next:

  • If you double-clicked the .p12 file, the File name field should be already entered, select Next:

  • Enter the Password of the certificate that was provided to you when you requested the certificate. Make sure "Mark this key as exportable" is checked and select Next:

  • "Check that Automatically select the certificate store..." is selected and select Next:

  • Select Finish:

 

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