e-Invoice.app
Denmark

Denmark e-Invoicing

Updated 17 January 2026

B2B
voluntary
Voluntary, but systems must be e-invoice capable. Turnover >DKK 300K must use certified digital systems.
B2G
mandatory
since 18 April 2019
Mandatory for all public sector procurement via NemHandel.
B2C
none

Penalties cover: B2G Non-Compliance, Bookkeeping Act Non-Compliance
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View penalty information, exemptions, and cross-border requirements for Denmark.

EN 16931
UBL 2.1
OIOUBL 2.1 (with optional CO2 climate data support)
Peppol BIS Billing 3.0

Archiving Requirements:

5 years retention per Danish Bookkeeping Act (Act No 700/2022) ; Digital storage required with backup to third party within EU; Must be accessible to SKAT upon request.
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Access Denmark's EN 16931, UBL 2.1 standards, OIOUBL 2.1 (with optional CO2 climate data support), Peppol BIS Billing 3.0 format specifications, and archiving requirements.

On-demand
On-demand SAF-T for certified digital bookkeeping systems. SAF-T 2.0 expands reporting scope for registered providers.

Access detailed regulatory announcements and implementation guidance.

B2G eInvoicing Mandate Effective
18 April 2019
B2G
Details available after sign in
Bookkeeping Act 2022 Adopted
19 May 2022
B2B
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Bookkeeping Act Phased Implementation Begins
1 January 2024
Domestic
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Digital Bookkeeping Requirements Expand
1 March 2025
Domestic
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Strategic Review: OIOUBL 3.0 Postponed
26 June 2025
Domestic
Details available after sign in
SAF-T 2.0 Draft Published
5 August 2025
Domestic
Details available after sign in
OIOUBL 2.1 Release Candidate
14 October 2025
Domestic
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Bookkeeping Act: Turnover Threshold Compliance
1 January 2026
B2B
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OIOUBL 3 Cancelled
14 January 2026
Domestic
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In-House Accounting Systems Deadline
1 July 2026
B2B
Details available after sign in
ViDA: Intra-EU Transaction Deadline
1 July 2030
Cross-border
Details available after sign in
Last updated: 17 January 2026
Official Source