Denmark e-Invoicing Mandate 2027
Interoperability (4-corner) · NemHandel and Peppol · OIOUBL 2.1 / Peppol BIS Billing 3.0
E-invoicing is mandatory in Denmark for B2G transactions but remains voluntary for B2B and B2C. Suppliers to public authorities have had to send structured e-invoices since February 2005, using NemHandel or Peppol. Since January 2026 almost every VAT-registered business must also keep its books in a digital bookkeeping system able to send and receive e-invoices, but B2B invoices themselves are not cleared or reported to any authority.
| Status | Voluntary |
|---|---|
| Legal basis | Bookkeeping Act (Bogføringsloven), Act No. 700 of 24 May 2022, and the 2023 executive orders on digital bookkeeping systems, including Executive Order No. 97 of 26 January 2023 on requirements for digital standard bookkeeping systems; Executive Order No. 346 of 15 March 2019 on electronic invoicing in the pan-European service-oriented infrastructure, implementing Directive 2014/55/EU; Act on Public Payments (Lov om offentlige betalinger) |
| Phase-in | 9 phases, 2005 to 2030 |
| Scope | B2G: Mandatory · B2B: Voluntary · B2C: Not required |
| Format | OIOUBL 2.1, Peppol BIS Billing 3.0 · EN 16931 |
| Platform | NemHandel and the Peppol network · Interoperability (4-corner) |
| Penalties | Fines apply under the penalty provisions of the Bookkeeping Act for failing to keep books in a compliant digital system. No official scale of fines has been published; Danish advisers report levels from around DKK 10,000 for minor breaches in small businesses up to DKK 1.5 million for serious breaches in larger ones. |
Phase-in timeline
2005 to 2030- 2005B2G e-invoicing becomes mandatory for all suppliers to Danish public authorities
- 2019Public authorities must receive and process EN 16931-compliant e-invoices under Directive 2014/55/EU
- 2022Parliament adopts the new Bookkeeping Act creating the digital bookkeeping obligation
- 2024Digital bookkeeping obligation starts for companies filing annual reports that use a registered bookkeeping system
- 2025Obligation extends to companies filing annual reports that use custom or in-house bookkeeping systems
- 2026Obligation extends to sole traders, partnerships and foreign VAT-registered businessesnet turnover above DKK 300,000 in two consecutive years
- 2026Businesses using registered bookkeeping systems begin to be enrolled in NemHandel automatically on an opt-out basis so they can send and receive e-invoicesToday
- 2027Registered digital bookkeeping systems must support the expanded SAF-T 2.0 file with transaction-level data
- 2030EU ViDA e-invoicing and digital reporting apply to intra-EU B2B supplies
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B voluntary
- B2C not required
- Non-residents: in scope
- OIOUBL 2.1
- Peppol BIS Billing 3.0
- EN 16931
- NemHandel and the Peppol network
- Periodic reporting (not real-time)
- 5 years
- Digital signature: not-required
- Storage: EU
- Fines apply under the penalty provisions of the Bookkeeping Act for failing to keep books in a compliant digital system. No official scale of fines has been published; Danish advisers report levels from around DKK 10,000 for minor breaches in small businesses up to DKK 1.5 million for serious breaches in larger ones.
- The Danish Business Authority can issue binding compliance orders and refer persistent or aggravated breaches for criminal prosecution, where the Danish Criminal Code allows imprisonment for serious bookkeeping offences.
- There is no fixed fine for B2G e-invoicing failures, but public authorities may reject paper or PDF invoices outright, so the practical sanction is non-payment until a compliant e-invoice is submitted.
Full technical breakdown: Denmark guide on e-Invoice.app
Is e-invoicing mandatory in Denmark?
No. E-invoicing is voluntary. E-invoicing in Denmark is mandatory for B2G transactions. Denmark operates an interoperability model via NemHandel and the Peppol network. Non-resident businesses are within the scope of the mandate.
What are the Denmark e-invoicing deadlines?
The next Denmark e-invoicing deadline is 1 January 2027: Registered digital bookkeeping systems must support the expanded SAF-T 2.0 file with transaction-level data.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | B2G e-invoicing becomes mandatory for all suppliers to Danish public authorities | None | |
B2G | Public authorities must receive and process EN 16931-compliant e-invoices under Directive 2014/55/EU | None | |
B2B B2G | Parliament adopts the new Bookkeeping Act creating the digital bookkeeping obligation | None | |
B2B | Digital bookkeeping obligation starts for companies filing annual reports that use a registered bookkeeping system | None | |
B2B | Obligation extends to companies filing annual reports that use custom or in-house bookkeeping systems | None | |
B2B | Obligation extends to sole traders, partnerships and foreign VAT-registered businesses | net turnover above DKK 300,000 in two consecutive years | |
B2B | Businesses using registered bookkeeping systems begin to be enrolled in NemHandel automatically on an opt-out basis so they can send and receive e-invoices | None | |
Upcoming | B2B | Registered digital bookkeeping systems must support the expanded SAF-T 2.0 file with transaction-level data | None |
Upcoming | B2B | EU ViDA e-invoicing and digital reporting apply to intra-EU B2B supplies | None |
What format and platform does Denmark require?
Denmark supports e-invoices in OIOUBL 2.1 or Peppol BIS Billing 3.0 (EN 16931), exchanged via NemHandel and the Peppol network on a non-real-time basis. Invoices must be retained for 5 years. For format specifications and implementation detail, see the full Denmark technical guide on e-Invoice.app.
What are the penalties in Denmark?
- Fines apply under the penalty provisions of the Bookkeeping Act for failing to keep books in a compliant digital system. No official scale of fines has been published; Danish advisers report levels from around DKK 10,000 for minor breaches in small businesses up to DKK 1.5 million for serious breaches in larger ones.
- The Danish Business Authority can issue binding compliance orders and refer persistent or aggravated breaches for criminal prosecution, where the Danish Criminal Code allows imprisonment for serious bookkeeping offences.
- There is no fixed fine for B2G e-invoicing failures, but public authorities may reject paper or PDF invoices outright, so the practical sanction is non-payment until a compliant e-invoice is submitted.
What changed recently?
- The Danish Business Authority published a strategy paper confirming the cancellation of OIOUBL 3.0 and setting out migration to a single Nemhandel BIS 4 standard between 2028 and mid 2029, with OIOUBL 2.1 supported until July 2029. The strategy was put to public consultation until 27 March 2026.
- The digital bookkeeping obligation was extended to sole traders, partnerships and foreign VAT-registered businesses with net turnover above DKK 300,000 in two consecutive years.
Need the full Denmark compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Denmark country guide on our partner site e-Invoice.app.
Denmark e-invoicing guide on e-Invoice.appDenmark e-invoicing: frequently asked questions
Does the Danish Bookkeeping Act create a B2B e-invoicing mandate?
No. The Bookkeeping Act requires businesses to use a digital bookkeeping system that can issue, receive and store structured e-invoices, and to store records digitally with SAF-T export capability. It does not oblige anyone to actually send a B2B invoice as an e-invoice, and there is no clearance or reporting of B2B invoices to the tax authority. It is best understood as a readiness and record-keeping obligation rather than an invoicing mandate.
Do foreign businesses VAT-registered in Denmark have to comply with the digital bookkeeping rules?
Yes. From 1 January 2026 the obligation covers foreign entities that are VAT-registered in Denmark and whose net turnover exceeded DKK 300,000 in two consecutive years, alongside Danish sole traders and partnerships. In practice this means the entity's bookkeeping for its Danish activity must sit in a compliant digital system that handles OIOUBL and Peppol BIS invoices and can produce a SAF-T file on request.
How long must Danish accounting records and e-invoices be archived, and where can the data be stored?
Accounting records, including invoices, must be retained for five years from the end of the financial year to which they relate, and a compliant backup must be held within the EU or EEA. No digital signature is required. The detailed rules on cloud storage, third-country hosting and provider-managed backups are covered in the detailed Denmark guide on e-Invoice.app.
More detailed questions? See the full Denmark guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Bekendtgørelse om krav til digitale standard bogføringssystemer (BEK nr. 97 af 26/01/2023) (Retsinformation)
- Bekendtgørelse om elektronisk fakturering i den fælleseuropæiske serviceorienterede infrastruktur (BEK nr. 346 af 15/03/2019) (Retsinformation)
- eInvoicing in Denmark (European Commission, Digital Building Blocks)
- Denmark: Danish Business Authority's latest work and 2026 agenda for digital bookkeeping and e-invoicing (KPMG)
- Denmark Cancels OIOUBL 3.0 and Unveils New Unified E-Invoicing Strategy (VATupdate)
- New Danish Bookkeeping Act (Azets)
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