E-Invoicing in Denmark
Denmark was a B2G e-invoicing pioneer with mandatory requirements since 2005. The country uses its national OIOUBL standard alongside Peppol and has introduced a digital bookkeeping capability mandate requiring all businesses to be able to send and receive e-invoices.
Do I Need to Act?
Optional (Recommended)— Pioneer country - stable rules
Threshold: B2G mandatory since 2005; B2B voluntary
OIOUBL
Recommended format
Also accepted: Peppol BIS Billing 3.0
- 1Denmark pioneered e-invoicing - stable environment
- 2B2G via NemHandel infrastructure (EAN locations)
- 3High voluntary B2B adoption via Peppol network
- 4Validate against OIOUBL or Peppol BIS rules
Pre-configured with Denmark ruleset • Free to try
Quick Facts
Current Regulation
Bookkeeping Act 2022, Bekendtgørelse nr. 346/2019
Language
Danish
Currency
DKK
Accepted Formats
OIOUBL 2.1
Upcoming Changes
Digital bookkeeping capability mandate phased through 2026
Key Dates & Timeline
2005
B2G e-invoicing mandatory for central government
April 2019
All public entities must receive EN 16931 e-invoices
May 2022
Bookkeeping Act adopted (digital bookkeeping mandate)
January 2024
Medium/large companies using certified software must comply
January 2025
Medium/large companies using custom software must comply
January 2026
Financial companies and personally-owned companies (>300,000 DKK turnover)
B2G Requirements
All suppliers to Danish public sector entities must submit e-invoices. Denmark was a pioneer — B2G e-invoicing has been mandatory since 2005. Paper and PDF invoices are not accepted. All public authorities must receive e-invoices via NemHandel or Peppol. EN 16931 compliant formats are required, and GLN/EAN numbers are used for recipient identification via the NemHandel Registry (NHR).
Government Portal
NemHandel
B2B Requirements
There is no explicit B2B e-invoicing mandate yet. However, the Bookkeeping Act 2022 requires all businesses to use certified digital bookkeeping systems capable of sending and receiving e-invoices. This creates a practical B2B e-invoicing capability mandate. The timeline is phased by company type: July 2024 for medium/large companies using certified software, January 2025 for those using custom software, and January 2026 for financial companies and personally-owned companies with turnover exceeding DKK 300,000. Denmark is evaluating whether to maintain OIOUBL/NemHandel or transition fully to Peppol.
Technical Requirements
Denmark accepts OIOUBL 2.1 (Danish national format, UBL-based) and Peppol BIS 3.0 (EN 16931 compliant). OIOUBL 3.0 is planned as an EN 16931 compliant version but is under review. Platforms include NemHandel (national) and Peppol (interconnected). GLN/EAN numbers are required for e-invoice addressing. E-signatures are not required. Invoices must be archived for 5 years, with SAF-T capability required upon request.
Accepted Formats
- OIOUBL 2.1
- Peppol BIS 3.0
- OIOUBL 3.0 (under review)
Key Requirements
- Registration in NemHandel Registry (NHR) or Peppol directory
- GLN/EAN number for e-invoice addressing
- Certified digital bookkeeping system (Bookkeeping Act)
- 5-year invoice archiving
- SAF-T capability upon request
Penalties & Non-Compliance
Non-compliance with the Bookkeeping Act can result in fines up to DKK 1,500,000 (~€200,000). B2G non-compliant invoices are automatically rejected. Late compliance incurs administrative fines.
E-Invoicing Partners for Denmark
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