Danmark

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 136 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

9 taxes at rates of 0, 25

domestic, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• DK-MOMS — 10 boxes, filed month or quarter or half_year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 25 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — no obligation in law

Ingen dansk lov pålægger en virksomhed at udstede eller modtage en elektronisk faktura i samhandlen mellem virksomheder. Pligten, der findes, er rettet mod det offentlige alene: bekendtgørelse om elektronisk afregning med offentlige myndigheder (BEK nr. 206 af 11. marts 2011), udstedt i medfør af lov om offentlige betalinger m.v., pålægger offentlige myndigheder at modtage og en leverandør til det offentlige at sende fakturaen elektronisk gennem Nemhandel, i formatet OIOUBL eller — i praksis stadig hyppigere — Peppol BIS Billing 3.0 med den danske CIUS. Et forslag til en ny bekendtgørelse, der moderniserer reglerne uden at ændre denne afgrænsning, var i høring til den 3. november 2025. Da forpligtelsen kun retter sig mod det offentlige, sættes obligation til none og mandatory_from er tom. party_scheme og vat_scheme er begge 0184 (DK:CVR i EAS-listen): Danmark har intet selvstændigt momsnummer ud over CVR-nummeret — det danske momsregistreringsnummer er »DK« efterfulgt af CVR-nummerets otte cifre

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 5199
• receivable 2199

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• mt940 no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• DK-ARL-BS — 20 lines
• DK-ARL-IS — 15 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

16 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

da, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners