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Denmark e-Invoicing

Last reviewed 26 August 2026

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

E-invoicing to Danish public authorities has been mandatory since February 2005, over the Nemhandel network. B2B stays voluntary, though the 2022 Bookkeeping Act makes most businesses keep their books in a system able to send and receive e-invoices. OIOUBL is being replaced by one Peppol-based format by mid-2029.

Previous
1 February 2005B2G
E-invoicing to public authorities becomes mandatory
Latest
3 August 2026
Danish Peppol CIUS 1.17.0 Released
Next
15 November 2028
Projected: new format becomes mandatory

Denmark e-Invoicing Overview
ViDA

B2B
voluntary
There is no B2B e-invoicing mandate. The Bookkeeping Act instead requires businesses that file an annual report, and those whose net turnover exceeds DKK 300,000 in two consecutive income years, to keep their books in a digital system, and section 15 requires that system to support automatic sending and receiving of e-invoices. The formats are named by the executive orders on system requirements, which specify OIOUBL over Nemhandel and Peppol BIS in section 5 of BEK nr. 205 af 29/02/2024 . Erhvervsstyrelsen consulted until 17 August 2026 on enrolling business customers of registered systems for e-invoice receipt on an opt-out basis from 1 January 2027.
B2G
mandatory
since 1 February 2005
Suppliers must send invoices to public authorities so that they are received electronically, under section 5 of BEK nr. 206 af 11/03/2011 , and an authority may postpone payment of an invoice that does not meet those requirements. A supplier that cannot send electronically from its own invoicing system may submit through an invoice template instead. Contracting authorities and central purchasing bodies have had to receive and process invoices meeting the European standard since 18 April 2019, other non-state contracting authorities since 18 April 2020, under lov nr. 1593 af 18/12/2018 .
B2C
none

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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.

E-invoicing to public authorities becomes mandatory
1 February 2005
B2G
From this date Danish public institutions could only receive invoices in electronic form, in the OIOXML format, per the government information leaflet Elektronisk fakturering i Danmark . Erhvervsstyrelsen dates the legal duty to use Nemhandel towards Danish authorities to the same year.
EN 16931 receipt duty starts for state contracting authorities
18 April 2019
B2G
Section 4 of lov nr. 1593 af 18/12/2018 om elektronisk fakturering ved offentlige udbud , which transposes Directive 2014/55/EU, took effect for state contracting authorities and central purchasing bodies on 18 April 2019 and for other non-state contracting authorities and entities on 18 April 2020.
Bookkeeping Act adopted
24 May 2022
B2B
Lov nr. 700 af 24. maj 2022 om bogføring brings most Danish businesses under a duty to keep their books in a digital system. Section 15 requires those systems to support automatic sending and receiving of e-invoices, with the formats set by executive order, and section 18 gives the minister a reserve power to require e-invoices as documentation for purchases and sales.
Nemhandel moves onto its own legal base
1 January 2024
Domestic
BEK nr. 1643 af 08/12/2023 repealed the 2019 order on e-invoicing in the pan-European service-oriented infrastructure. The infrastructure now rests on lov nr. 1764 af 28/12/2023 and BEK nr. 1811 af 28/12/2023 , which name Nemhandel and Peppol as its two document-exchange networks.
Digital bookkeeping starts for registered systems
1 July 2024
B2B
BEK nr. 1342 af 24/11/2023 commenced the digital bookkeeping duty for businesses obliged to file an annual report that use a registered standard bookkeeping system, for the first financial year beginning on or after 1 July 2024.
Digital bookkeeping starts for non-registered systems
1 January 2025
B2B
Businesses obliged to file an annual report that use a non-registered system, including systems built in house, came under the same duty for the first financial year beginning on or after 1 January 2025 per BEK nr. 1342 af 24/11/2023 . The requirements for those systems are set out in BEK nr. 205 af 29/02/2024 .
OIOUBL 3.0 postponed pending a document-standards analysis
26 June 2025
Domestic
At an information meeting on OIOUBL 3.0 Erhvervsstyrelsen explained that the final release had been moved to the November 2025 window, and opened an analysis of whether Denmark should continue to require both a national and a European standard.
Digital bookkeeping extends to businesses without an annual report duty
1 January 2026
B2B
The duty took effect for businesses that do not file an annual report where net turnover exceeded DKK 300,000 in each of the two preceding income years, and for financial undertakings and their subsidiaries, per the Erhvervsstyrelsen guidance on the Bookkeeping Act .
OIOUBL 3.0 cancelled
14 January 2026
Domestic
Erhvervsstyrelsen announced that there will be no OIOUBL 3.0 and that it is working towards one standard covering both national and international needs. The adjusted document strategy was presented at Nemhandelsforum on 24 February 2026.
SAF-T 2.0 published
10 February 2026
Domestic
Erhvervsstyrelsen published SAF-T version 2.0 together with corrections to the standard chart of accounts . Registered digital bookkeeping systems must support version 2.0 from 1 January 2027; businesses on non-registered systems still only have to generate a version 1.0 header file.
Document strategy sent for consultation
11 March 2026
Domestic
Erhvervsstyrelsen published its strategy for a new invoice format on Nemhandel , replacing OIOUBL with a single format built on Peppol BIS 4 and Danish extensions under the PINT architecture. The consultation ran from 12 to 27 March 2026 and the initial scope covers invoices, credit notes and invoice responses.
Consultation concluded and the transition confirmed
27 May 2026
Domestic
Erhvervsstyrelsen published its consultation note on the transition to Peppol after 12 responses. The move from OIOUBL is confirmed, starting with the invoice, and the note calls the format Nemhandel Faktura, since the agency will not use naming owned and controlled by private parties. Respondents called the six-month phase-in too short; Erhvervsstyrelsen holds the total migration at 18 months but will discuss with stakeholders how to divide it between test, phase-in and phase-out. A working group kicked off on 4 June 2026.
Consultation on opt-out registration for e-invoice receipt
1 July 2026
B2B
Erhvervsstyrelsen consulted on amending the order on requirements for digital standard bookkeeping systems so that providers enrol their business customers for e-invoice receipt in the Nemhandel register unless the customer declines within four weeks of being notified, present e-invoice as the first option where the recipient is registered, and confirm user and business identities with MitID. Responses were due 17 August 2026. The notification duty is set to commence on 30 November 2026 and the rest of the order on 1 January 2027.
Projected: release candidate for the Peppol BIS 4 based format
15 November 2027
Technical
The document strategy expects a release candidate in the November 2027 deploy window, with a comment period running to May 2028. The division of the 18-month migration between test, phase-in and phase-out is still under discussion with Nemhandel stakeholders.
Projected: final release of the new format
15 May 2028
Technical
Under the document strategy the final version can be deployed on the network from the May 2028 window. Support for it stays voluntary at this point while OIOUBL 2.1 support remains mandatory.
Projected: new format becomes mandatory
15 November 2028
Domestic
After the phase-in period the roles swap: supporting the new Peppol BIS 4 based format becomes mandatory for invoices, credit notes and invoice responses, and OIOUBL 2.1 support becomes voluntary, per the document strategy .
Projected: OIOUBL 2.1 support ends
15 May 2029
Domestic
The document strategy targets full completion of the transition by mid-2029, after which OIOUBL 2.1 is no longer supported on Nemhandel and the bookkeeping rules will require only the Peppol-based format.
ViDA: mandatory e-invoicing for intra-EU B2B trade
1 July 2030
Cross-border
Erhvervsstyrelsen frames its work as preparation for the ViDA rules, under which member states must require e-invoicing for trade between businesses in different member states by 1 July 2030, and ties the OIOUBL migration to finishing well before that date, per its consultation note .

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Compliance Regime

Tax Authority
Skattestyrelsen
CTC Model
Decentralised (Peppol)
No clearance or reporting to the tax authority. Invoices travel directly between the parties over the Nemhandel and Peppol networks, which BEK nr. 1811 af 28/12/2023 names as the two networks of the common digital infrastructure, with routing through the Nemhandel register and eDelivery AS4 transport.
Network
Peppol
Standards
EN 16931, UBL 2.1

Record-keeping & Reporting

Archiving
Accounting records must be kept securely for 5 years from the end of the financial year they relate to under section 12 of the Bookkeeping Act . Registrations and supporting vouchers must sit in a digital bookkeeping system, and businesses using a non-registered system must back up at least weekly to a non-related third party on a server in an EU or EEA country under section 4 of BEK nr. 205 af 29/02/2024 .
SAF-T
On-demand
SAF-T is produced on request rather than filed periodically. SAF-T 2.0 was published on 10 February 2026; registered digital bookkeeping systems must support it from 1 January 2027, whilst businesses on non-registered systems still only need to generate a version 1.0 header file.

Technical Formats

OIOUBL 2.1 (optional CO2 data fields since schematron 1.16.0)
Peppol BIS Billing 3.0 with the Danish CIUS
Peppol BIS 4 based Nemhandel invoice format (in development)

Penalties

Late or non-conforming invoices to public authorities
A public authority may postpone payment of an invoice that does not meet the content and transmission requirements, and must notify the supplier as soon as possible that it cannot be paid until a conforming invoice arrives, under section 6(2) of BEK nr. 206 af 11/03/2011 .
Bookkeeping Act non-compliance
Fines run up to DKK 1.5 million and are set against turnover, the gravity and duration of the breach and whether it is repeated. The indicative table in the Erhvervsstyrelsen guidance starts at DKK 10,000 to 25,000 for less extensive breaches by businesses under DKK 10 million turnover and reaches DKK 1 million to 1.5 million for particularly extensive breaches above DKK 100 million.
Enforcement powers
Erhvervsstyrelsen runs risk-based checks on the digital bookkeeping duty. A business that books outside a digital system first receives an order with a deadline, and repeated or substantial breaches are reported to the police for prosecution, per the Erhvervsstyrelsen guidance .

Exemptions

Businesses below the turnover threshold
A business with no annual report duty falls outside the digital bookkeeping requirement unless net turnover exceeded DKK 300,000 in each of two consecutive income years, and it leaves the requirement again in the year after turnover drops below the threshold, per Annex A of the Erhvervsstyrelsen guidance .
Non-commercial bodies
Bodies that are not engaged in commercial activity and fall under the Bookkeeping Act only because they receive Danish state or EU grants are outside the digital bookkeeping duty, and associations with commercial activity are covered only for that activity, per the Erhvervsstyrelsen guidance .
Third-party backup storage
The duty to keep the backup copy with a third party does not apply to certain financial undertakings, or to their subsidiaries whose backups are held under the rules applying to the parent because they use a group bookkeeping system. The duty to take a backup still applies, per the Erhvervsstyrelsen guidance .

Cross-border Conditions

Foreign businesses operating in Denmark
Section 1 of the Bookkeeping Act reaches business activities carried out in Denmark by businesses domiciled abroad, and section 1(2) extends it to those liable to Danish duties or tax. Whether the digital bookkeeping duty then applies still turns on the annual report duty or the DKK 300,000 turnover test. Branches abroad of a Danish business count as part of that business, per the Erhvervsstyrelsen guidance .
Backup storage in the EU or EEA
Businesses using a non-registered digital bookkeeping system must hold the backup copy with a non-related party on a server in an EU or EEA country under section 4 of BEK nr. 205 af 29/02/2024 .
Scope of the public procurement duty
The receipt duty covers contracts under Parts II and III of the Danish Public Procurement Act as well as utilities, concession and defence and security contracts, per section 1 of lov nr. 1593 af 18/12/2018 .
ViDA intra-EU transactions
Erhvervsstyrelsen states that the OIOUBL migration must complete in good time before the ViDA requirement for e-invoicing across EU borders applies from 1 July 2030.
Latest Update
Technical Update
3 Aug 2026

Danish Peppol CIUS 1.17.0 Released

Erhvervsstyrelsen released version 1.17.0 of the Danish CIUS package and 1.2.14 of the Danish Peppol BIS3-Other package, moving to Peppol schematrons 3.0.21 and 3.0.17, for implementation on 17 August 2026.

View full details on News page
Marie L.
Lauren D.
Hans B.
+1

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Nemhandel BIS 4 finally moving forward is good, but the migration window is going to be painful for anyone running large OIOUBL invoice…

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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
  • AlbaniaMandatory
  • AndorraNone
  • AustriaNone

Frequently asked questions about e-Invoicing in Denmark

Yes, e-Invoicing is mandatory in Denmark for B2G (since 1 February 2005) transactions.

B2B e-Invoicing in Denmark is voluntary. There is no B2B e-invoicing mandate. The Bookkeeping Act instead requires businesses that file an annual report, and those whose net turnover exceeds DKK 300,000 in two consecutive income years, to keep their books in a digital system, and section 15 requires that system to support automatic sending and receiving of e-invoices. The formats are named by the executive orders on system requirements, which specify OIOUBL over Nemhandel and Peppol BIS in section 5 of BEK nr. 205 af 29/02/2024 . Erhvervsstyrelsen consulted until 17 August 2026 on enrolling business customers of registered systems for e-invoice receipt on an opt-out basis from 1 January 2027.

B2G e-Invoicing in Denmark is mandatory since 1 February 2005. Suppliers must send invoices to public authorities so that they are received electronically, under section 5 of BEK nr. 206 af 11/03/2011 , and an authority may postpone payment of an invoice that does not meet those requirements. A supplier that cannot send electronically from its own invoicing system may submit through an invoice template instead. Contracting authorities and central purchasing bodies have had to receive and process invoices meeting the European standard since 18 April 2019, other non-state contracting authorities since 18 April 2020, under lov nr. 1593 af 18/12/2018 .

Denmark supports the following e-Invoice formats: OIOUBL 2.1 (optional CO2 data fields since schematron 1.16.0), Peppol BIS Billing 3.0 with the Danish CIUS, Peppol BIS 4 based Nemhandel invoice format (in development).

Denmark uses the following e-Invoicing standards: EN 16931, UBL 2.1. Archiving requirement: Accounting records must be kept securely for 5 years from the end of the financial year they relate to under section 12 of the Bookkeeping Act . Registrations and supporting vouchers must sit in a digital bookkeeping system, and businesses using a non-registered system must back up at least weekly to a non-related third party on a server in an EU or EEA country under section 4 of BEK nr. 205 af 29/02/2024 .

No clearance or reporting to the tax authority. Invoices travel directly between the parties over the Nemhandel and Peppol networks, which BEK nr. 1811 af 28/12/2023 names as the two networks of the common digital infrastructure, with routing through the Nemhandel register and eDelivery AS4 transport.

Denmark has penalties for e-Invoicing non-compliance. Late or non-conforming invoices to public authorities: A public authority may postpone payment of an invoice that does not meet the content and transmission requirements, and must notify the supplier as soon as possible that it cannot be paid until a conforming invoice arrives, under section 6(2) of BEK nr; Bookkeeping Act non-compliance: Fines run up to DKK 1.5 million and are set against turnover, the gravity and duration of the breach and whether it is repeated; Enforcement powers: Erhvervsstyrelsen runs risk-based checks on the digital bookkeeping duty.

SAF-T reporting in Denmark is on-demand. SAF-T is produced on request rather than filed periodically. SAF-T 2.0 was published on 10 February 2026; registered digital bookkeeping systems must support it from 1 January 2027, whilst businesses on non-registered systems still only need to generate a version 1.0 header file.

Yes. Denmark falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Denmark is 15 November 2028: Projected: new format becomes mandatory. After the phase-in period the roles swap: supporting the new Peppol BIS 4 based format becomes mandatory for invoices, credit notes and invoice responses, and OIOUBL 2.1 support becomes voluntary, per the document strategy.

Cross-border e-Invoicing in Denmark: Section 1 of the Bookkeeping Act reaches business activities carried out in Denmark by businesses domiciled abroad, and section 1(2) extends it to those liable to Danish duties or tax. Whether the digital bookkeeping duty then applies still turns on the annual report duty or the DKK 300,000 turnover test. Branches abroad of a Danish business count as part of that business, per the Erhvervsstyrelsen guidance . Businesses using a non-registered digital bookkeeping system must hold the backup copy with a non-related party on a server in an EU or EEA country under section 4 of BEK nr. 205 af 29/02/2024 .

Exemptions from Denmark e-Invoicing may apply to: Businesses below the turnover threshold, Non-commercial bodies, Third-party backup storage. Check specific criteria as exemptions vary by transaction type and business size.
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