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Denmark e-Invoicing

Updated 4 June 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Denmark mandates B2G e-invoicing via NemHandel since April 2019, while B2B remains voluntary though systems must be e-invoice capable. Nemhandel BIS 4 (Peppol BIS 4 with PINT) becomes mandatory from November 2028. Decentralised via Peppol.

Denmark e-Invoicing Overview
ViDA

B2B
voluntary
Voluntary, but systems must be e-invoice capable, and businesses with turnover above DKK 300,000 must use certified digital bookkeeping systems. Erhvervsstyrelsen's March 2026 strategy moves the national infrastructure from OIOUBL to Nemhandel BIS 4, Peppol BIS 4 with Danish extensions via the PINT architecture; OIOUBL 2.1 is phased out by May 2029.
B2G
mandatory
since 18 April 2019
Mandatory for all public sector procurement via NemHandel.
B2C
none
Next deadline1 November 2028 · Projected: Nemhandel BIS 4 Mandatory

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Read the full Denmark e-invoicing guide

Implementation Timeline(18 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G eInvoicing Mandate Effective
18 April 2019
B2G
Mandatory eInvoicing to public sector under EN 16931 via NemHandel/Peppol infrastructure (Bekendtgørelse nr. 346 af 15/03/2019 and Directive 2014/55/EU).
Bookkeeping Act 2022 Adopted
19 May 2022
B2B
Businesses must ensure systems can send/receive eInvoices. Requires use of certified digital bookkeeping or ERP systems connected to Peppol and NemHandel.
Bookkeeping Act Phased Implementation Begins
1 January 2024
Domestic
Requirements for certified digital bookkeeping systems (2024–2026 rollout). Systems must be cloud-ready and capable of generating SAF-T files upon request.
Digital Bookkeeping Requirements Expand
1 March 2025
Domestic
All accounting data must reside in certified, cloud-ready systems capable of generating SAF-T files with ledger, VAT, inventory, and fixed-asset information.
Strategic Review: OIOUBL 3.0 Postponed
26 June 2025
Domestic
OIOUBL 3.0 postponed indefinitely. Strategic review of national format vs. Peppol transition underway.
SAF-T 2.0 Draft Published
5 August 2025
Domestic
SAF-T 2.0 draft expands reporting scope for digital bookkeeping providers. Final release expected end 2025.
OIOUBL 2.1 Release Candidate
14 October 2025
Domestic
OIOUBL 2.1 RC published with optional climate data (CO2) fields to reduce manual reporting of climate data. Final release scheduled end October 2025.
Bookkeeping Act: Turnover Threshold Compliance
1 January 2026
B2B
All private businesses with annual turnover exceeding DKK 300,000 must use certified digital bookkeeping systems capable of sending/receiving eInvoices via Peppol/NemHandel.
OIOUBL 3 Cancelled
14 January 2026
Domestic
The Danish Business Authority confirmed cancellation of OIOUBL 3.0 release following strategic review. Denmark moving toward single standard (Peppol) instead of dual Peppol/OIOUBL approach. Nemhandelsforum meeting scheduled February 24, 2026 for further details.
SAF-T 2.0 Updated Release Published
18 February 2026
Domestic
Danish Business Authority published corrected SAF-T 2.0 release per Erhvervsstyrelsen SAF-T 2.0 announcement fixing standard chart of accounts errors. Introduces MIFU (Mandatory If Used) concept and mandatory Masterfiles/GeneralLedgerEntries. Registered systems must support SAF-T 2.0 by January 1, 2027.
Nemhandel BIS 4 Strategy Published for Consultation
12 March 2026
Domestic
Erhvervsstyrelsen published strategy for transitioning from OIOUBL to Nemhandel BIS 4 , a national Peppol BIS 4-based format with Danish extensions using the PINT architecture. Public consultation open until March 27, 2026. Initial scope covers invoices, credit notes, and invoice responses. Full transition expected by mid-2029.
Nemhandel BIS 4 development begins after consultation closes
4 June 2026
Domestic
Following the public consultation on phasing out OIOUBL in favour of a single Peppol-based standard (NemHandel BIS 4), which closed for feedback on 27 March 2026, the Danish Business Authority published its consultation note and began development on 4 June 2026, as set out in its information meeting on OIOUBL 3.0 and the document-standards analysis . Full transition to the single standard is targeted for mid-2029.
In-House Accounting Systems Deadline
1 July 2026
B2B
Extended compliance deadline for businesses using in-house accounting systems to transition to certified digital bookkeeping systems.
Projected: Nemhandel BIS 4 Release Candidate
1 November 2027
Technical
Expected release candidate for Nemhandel BIS 4, based on Peppol BIS 4 with PINT architecture and Danish national extensions. Release candidate period runs until May 2028. Subject to timely completion of underlying Peppol BIS 4 standards.
Projected: Nemhandel BIS 4 Final Release
1 May 2028
Technical
Expected final release of Nemhandel BIS 4. Support for the new format becomes voluntary while OIOUBL 2.1 remains mandatory . Phase-in period begins for transition of roles.
Projected: Nemhandel BIS 4 Mandatory
1 November 2028
Domestic
After the phase-in period, support for Nemhandel BIS 4 becomes mandatory for invoices, credit notes, and invoice responses on NemHandel. OIOUBL 2.1 support becomes voluntary. Other document types (e-orders, e-receipts) remain in both OIOUBL and Peppol formats.
Projected: OIOUBL 2.1 Phase-Out Complete
1 May 2029
Domestic
OIOUBL 2.1 will no longer be supported on NemHandel per the Erhvervsstyrelsen migration strategy . The Bookkeeping Act requirement for digital systems to support OIOUBL will be removed, requiring only Nemhandel BIS (Peppol BIS) support.
ViDA: Intra-EU Transaction Deadline
1 July 2030
Cross-border
EU ViDA (VAT in the Digital Age) requirements for intra-EU transactions effective. Denmark SAF-T 2.0 development aligned with ViDA compliance.

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Compliance Regime

CTC Model
Decentralised (Peppol)
Network
Peppol
Standards
EN 16931, UBL 2.1

Record-keeping & Reporting

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

Technical Formats

OIOUBL 2.1 (with optional CO2 climate data support)
Peppol BIS Billing 3.0
Nemhandel BIS 4 (Peppol BIS 4 with PINT architecture; planned from 2028)

Penalties

B2G Non-Compliance
Non-compliance may result in invoice rejection and exclusion from public procurement.
Bookkeeping Act Non-Compliance
Businesses exceeding DKK 300,000 turnover must use certified digital bookkeeping systems by 2026 deadlines or face penalties up to DKK 1.5 million per Danish Bookkeeping Act .

Exemptions

Small Businesses (Turnover Threshold)
Businesses with annual turnover below DKK 300,000 are exempt from the mandatory digital bookkeeping and eInvoicing capability requirements under the 2022 Bookkeeping Act.

Cross-border Conditions

Archiving Abroad
Danish businesses permitted to archive eInvoices abroad under conditions specified in the Bookkeeping Act . Backup copies must be kept within EU.
EU Procurement Thresholds
B2G eInvoicing compliance required for all public procurement contracts exceeding EU minimum thresholds as per Directive 2014/55/EU.
ViDA Intra-EU Transactions
From July 2030, intra-EU transactions subject to EU ViDA (VAT in the Digital Age) requirements. Denmark SAF-T 2.0 development driven by upcoming ViDA compliance needs.

Read our full Denmark e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • ERSTErhvervsstyrelsenPeppol authority
  • SkattestyrelsenSkattestyrelsenTax authority
  • EMErhvervsministerietMinistry
  • NemHandelNemhandelMandate portal
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Related Countries

  • EstoniaVoluntary
  • MoldovaVoluntary
  • AlbaniaMandatory
  • AndorraNone

Frequently asked questions about e-Invoicing in Denmark

Yes, e-Invoicing is mandatory in Denmark for B2G (since 2019-04-18) transactions.

B2B e-Invoicing in Denmark is voluntary. Voluntary, but systems must be e-invoice capable, and businesses with turnover above DKK 300,000 must use certified digital bookkeeping systems. Erhvervsstyrelsen's March 2026 strategy moves the national infrastructure from OIOUBL to Nemhandel BIS 4, Peppol BIS 4 with Danish extensions via the PINT architecture; OIOUBL 2.1 is phased out by May 2029.

B2G e-Invoicing in Denmark is mandatory since 2019-04-18. Mandatory for all public sector procurement via NemHandel.

Denmark supports the following e-Invoice formats: OIOUBL 2.1 (with optional CO2 climate data support), Peppol BIS Billing 3.0, Nemhandel BIS 4 (Peppol BIS 4 with PINT architecture; planned from 2028).

Denmark uses the following e-Invoicing standards: EN 16931, UBL 2.1. Archiving requirement: 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..

Denmark has penalties for e-Invoicing non-compliance. B2G Non-Compliance: Non-compliance may result in invoice rejection and exclusion from public procurement. Bookkeeping Act Non-Compliance: Businesses exceeding DKK 300,000 turnover must use certified digital bookkeeping systems by 2026 deadlines or face penalties up to DKK 1.5 million per Danish Bookkeeping Act .

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

Yes, Denmark is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Denmark is 1 November 2028: Projected: Nemhandel BIS 4 Mandatory. After the phase-in period, support for Nemhandel BIS 4 becomes mandatory for invoices, credit notes, and invoice responses on NemHandel. OIOUBL 2.1 su

Cross-border e-Invoicing in Denmark: Danish businesses permitted to archive eInvoices abroad under conditions specified in the Bookkeeping Act . Backup copies must be kept within EU. B2G eInvoicing compliance required for all public procurement contracts exceeding EU minimum thresholds as per Directive 2014/55/EU.

Exemptions from Denmark e-Invoicing may apply to: Small Businesses (Turnover Threshold). Check specific criteria as exemptions vary by transaction type and business size.
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