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Denmark e-Invoicing

Updated 20 March 2026

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

B2B
voluntary
Voluntary, but systems must be e-invoice capable. Turnover >DKK 300K must use certified digital systems. Erhvervsstyrelsen published strategy (March 2026) to transition from OIOUBL to Nemhandel BIS 4 (Peppol BIS 4 with Danish national extensions via PINT architecture). Nemhandel BIS 4 mandatory from November 2028; OIOUBL 2.1 phased out by May 2029.
B2C
none
B2G
mandatory
since 18 April 2019
Mandatory for all public sector procurement via NemHandel.

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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.

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 .

Standards:

EN 16931
UBL 2.1

Supported 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)

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.

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

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.
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.
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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Frequently asked questions about e-Invoicing in Denmark

Primary sources for Denmark

ec.europa.eu, erhvervsstyrelsen.dk, erhvervsstyrelsen.dk, nemhandel.dk, nemhandel.dk, danishbusinessauthority.dk.

Related Countries

Moldova
voluntary
Albania
mandatory
Andorra
none
Austria
none