E-Invoicing in Denmark

Q: What does the Danish Bookkeeping Act require from businesses?

The Bookkeeping Act requires all businesses to use Digital Bookkeeping Systems (DBS) capable of issuing (Accounts Receivable), receiving (Accounts Payable), storing, and archiving structured e-invoices, as well as generating SAF-T files on demand.

Q: Which formats are supported for B2B e-invoicing?

Denmark supports the OIOUBL national format (aligned with EN 16931) and Peppol BIS 3.0, both harmonised through the Danish CIUS to ensure interoperability.

Q: Is B2G e-invoicing mandatory in Denmark?

Yes. Since 1 January 2005, all suppliers to Danish public authorities at state, regional, and municipal levels have been required to send invoices electronically.

Q: What standard applies to B2G e-invoicing in Denmark?

Since 18 April 2019, all public bodies must comply with the European Standard EN 16931, as required by Directive 2014/55/EU on electronic invoicing in public procurement.

Q: Which formats are accepted for B2G e-invoices in Denmark?

Two formats are accepted: - OIOUBL: The national Danish format, primarily used on the NemHandel network. - Peppol BIS 3.0: The format used on the Peppol network, fully compliant with EN 16931.

Belgium has taken the step into the digital era of electronic invoicing. This move supports economic efficiency, reduces administrative burden, and fosters seamless, standardized data exchange across the country.

Country Situation

General Description

Denmark is recognised as a leader in digitalisation, and while B2B e-invoicing is not mandatory, it has already become common practice across the private sector.

Although no legal obligation exists, the regulatory framework strongly encourages structured e-invoicing to promote efficiency and interoperability, a principle that is firmly embedded in the Bookkeeping Act. The Act requires all businesses to use digital bookkeeping systems – either certified solutions listed by the Danish Business Authority (ERST) or custom-built ERP systems – that can issue, receive, store, and archive e-invoices in structured formats, generate SAF-T audit files on demand, and maintain secure e-invoice archives for 5 years. This ensures that even businesses not regularly exchanging e-invoices remain legally compliant.

FAQs

Is B2B e-invoicing mandatory in Denmark?

No. B2B e-invoicing is not legally mandatory, but it is widely adopted across the private sector.

What does the Danish Bookkeeping Act require from businesses?

The Bookkeeping Act requires all businesses to use Digital Bookkeeping Systems (DBS) capable of issuing (Accounts Receivable), receiving (Accounts Payable), storing, and archiving structured e-invoices, as well as generating SAF-T files on demand.

Which formats are supported for B2B e-invoicing?

Denmark supports the OIOUBL national format (aligned with EN 16931) and Peppol BIS 3.0, both harmonised through the Danish CIUS to ensure interoperability.

Does the Bookkeeping Act apply to both domestic and cross-border transactions?

Yes. The requirement for digital systems to handle structured e-invoices applies equally to domestic and cross-border transactions.

How long must e-invoices be archived?

E-invoices must by default be securely archived for 5 years from the end of the financial year to which the records relate.

Are there penalties for non-compliance with the Bookkeeping Act?

Yes. Non-compliance can lead to fines and, in severe cases, compulsory dissolution of the company.

Country Specs

Mandate Status	Staggered Rollout, Voluntary
Mandate Scope	B2B
Model Type	Interoperability / Post-Audit
Government Entity	Danish Business Authority (Erhvervsstyrelsen / ERST)
Formats	UBL 2.1
Infrastructure / Platform	NemHandel (OIOUBL) and Peppol (Peppol BIS 3.0)
E-signature Required	No
Key Deadlines	1 July 2024: Companies required to submit annual reports under the Danish Financial Statements Act and using a registered bookkeeping system must begin digital bookkeeping from the start of their next financial year. 1 January 2025: Companies required to submit annual reports under the Danish Financial Statements Act and using a non-registered accounting system must begin digital bookkeeping from the start of their next financial year. 1 January 2026: Personally owned businesses with an annual net turnover of more than DKK 300,000 in two consecutive years (e.g. 2024 and 2025) must begin digital bookkeeping from the start of their next financial year. 15 May 2026: OIOUBL 3.0 become mandatory for OIOUBL invoices via NemHandel.
AR Mandatory	Under the Bookkeeping Act, all accounting systems must be capable of issuing, receiving, and archiving e-invoices.
AP Mandatory	Under the Bookkeeping Act, all accounting systems must be capable of issuing, receiving, and archiving e-invoices.
Peppol Available	Yes
Domestic Transactions	No B2B e-invoicing mandate, but the Bookkeeping Act requires all bookkeeping systems to support structured invoices domestically and cross-border.
Cross-border Transactions	No B2B e-invoicing mandate, but the Bookkeeping Act requires all bookkeeping systems to support structured invoices domestically and cross-border.
Archiving Period	5 years from the end of the financial year
Archiving Abroad	Archiving allowed in EU/EEA or approved adequacy country (can require special permission), if accessible to Danish Tax Agency and Bookkeeping Act compliant.

Country Situation

General Description

Denmark is a pioneer in B2G e-invoicing, where is has been mandatory since 1 January 2005 for all suppliers to public authorities—at state, regional, and municipal levels.

This requirement was strengthened on 18 April 2019 with the implementation of the directive 2014/55/EU, which obliges all public bodies to receive and process e-invoices in accordance with the European standard EN 16931.

Suppliers can transmit these invoices via two interoperable channels: the national NemHandel network, primarily using the OIOUBL format, or the Peppol network using Peppol BIS 3.0. The mandate applies to invoices, credit notes, and related public procurement documents, all of which must follow the Danish CIUS (Core Invoice Usage Specification) to ensure consistent compliance.

FAQs

Is B2G e-invoicing mandatory in Denmark?

Yes. Since 1 January 2005, all suppliers to Danish public authorities at state, regional, and municipal levels have been required to send invoices electronically.

What standard applies to B2G e-invoicing in Denmark?

Since 18 April 2019, all public bodies must comply with the European Standard EN 16931, as required by Directive 2014/55/EU on electronic invoicing in public procurement.

Which legal framework governs B2G e-invoicing in Denmark?

The main legal instruments are:
- Order No. 206 of 11 March 2011 on electronic settlement with public authorities, formalising the obligation in place since 2005 and specifying the use of the OIOUBL format and the NemHandel infrastructure.

- Order No. 346 of 15 March 2019 amending the previous order to align with Directive 2014/55/EU, ensuring compliance with the european standard EN 16931 and introducing Peppol as an alternative transmission channel.

Which formats are accepted for B2G e-invoices in Denmark?

Two formats are accepted:
- OIOUBL: The national Danish format, primarily used on the NemHandel network.
- Peppol BIS 3.0: The format used on the Peppol network, fully compliant with EN 16931.

Are both NemHandel and Peppol accepted by public authorities?

Yes. Danish public authorities can receive B2G e-invoices via two officially recognised channels:
- NemHandel – Denmark’s national e-invoicing network, primarily for OIOUBL format invoices, requiring recipients to be registered in the NemHandel Registry with a CVR number (and, if relevant, a GLN).
- Peppol – an international e-delivery network using the Peppol BIS 3.0 format, fully compliant with EN 16931.
Both channels meet the legal requirements for B2G e-invoicing in Denmark. The choice of channel depends on the public authority’s registration:
- Authorities registered only in NemHandel receive invoices via NemHandel (OIOUBL).
- Authorities registered only in Peppol receive invoices via Peppol (Peppol BIS 3.0).
- Authorities registered in both networks can receive invoices through either channel.

Is an electronic signature required for B2G e-invoices in Denmark?

No. An electronic signature is not required for the validity of B2G e-invoices.

Where can the registration of a public authority be checked?

The registration of a public authority can be verified in:
- The NemHandel Registry for NemHandel participants.
- The Peppol Directory for Peppol participants.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	Danish Business Authority (Erhvervsstyrelsen / ERST)
Formats	UBL 2.1
Infrastructure / Platform	NemHandel (OIOUBL) and Peppol (Peppol BIS 3.0)
E-signature Required	No
Key Deadlines	1 January 2005: All suppliers to Danish public authorities must send e-invoices electronically. 18 April 2019: All public authorities must be able to receive and process e-invoices in accordance with the European standard EN 16931.
AR Mandatory	Yes
AP Mandatory	Yes
Peppol Available	Yes
Domestic Transactions	The mandate applies to all suppliers of goods and services to public authorities at state, regional, and municipal levels.
Cross-border Transactions	The mandate applies to all suppliers of goods and services to public authorities at state, regional, and municipal levels
Archiving Period	Public authorities must archive e-invoices: - 5 years for movable property transactions. - 10 years for immovable property transactions.
Archiving Abroad	Archiving allowed in EU/EEA or approved adequacy country (can require special permission), if accessible to Danish Tax Agency and Bookkeeping Act compliant.

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