Are you e-Invoice ready? Get your free compliance assessment in 5 minutesAre you e-Invoice ready?Get Your Score

e-Invoice.app

Denmark e-Invoicing

Updated 20 March 2026

Featured

Esker

Read our full Denmark e-invoicing compliance guide

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.

Exclusive Sponsor

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Denmark

Become a Sponsor

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.

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.

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.

Featured e-Invoicing Solution

Esker

Esker is a global leader in AI-driven process automation for accounts payable, accounts receivable, and procurement. Their cloud platform enables end-to-end e-invoicing with compliance across 60+ coun