Country Guide

🇩🇰 E-Invoicing in Denmark

B2G MandatoryPeppol

Denmark was a B2G e-invoicing pioneer (mandatory since 2005). The country uses NemHandel (national infrastructure) alongside Peppol, with OIOUBL as the national format. The Bookkeeping Act 2022 creates a practical B2B capability mandate by requiring all businesses to use certified digital bookkeeping systems capable of sending and receiving e-invoices.

TL;DR

Denmark requires (B2G) e-invoicing using oioubl_2_1, peppol_bis_3_0, oioubl_3_0__under_review_ formats. Connected to the Peppol network for cross-border exchange.

Last updated: January 2026

Quick Facts

Format

oioubl_2_1, peppol_bis_3_0, oioubl_3_0__under_review_

Next Deadline

Jan 2026

Peppol

Connected

Portal

NemHandel ↗

Compliance

Mandate Status

Phase

Status

Scope

B2G

Live (2005)

All suppliers to public sector

Bookkeeping Act (certified SW)

Live (Jan 2024)

Medium/large companies using certified software

Bookkeeping Act (custom SW)

Live (Jan 2025)

Medium/large companies using custom software

Bookkeeping Act (remaining)

Jan 2026

Financial + personally-owned companies (>DKK 300K turnover)

Technical Specifications

Required CIUSOIOUBL 2.1 (Danish UBL customization)

Government portalNemHandel (national e-invoicing infrastructure)

Routing identifierGLN/EAN number (via NemHandel Registry)

PeppolYes — NemHandel and Peppol are interconnected

Accepted formatsoioubl_2_1, peppol_bis_3_0, oioubl_3_0__under_review_

Practical

Common Rejection Patterns

#1DK-R-001Danish CVR number requiredFix guide

#2DK-R-004When specifying non-VAT Taxes for Danish customers, Danish suppliers MUST...Fix guide

#3DK-R-005Payment method not allowed for Danish invoicesFix guide

#4DK-R-002Danish seller Peppol address missingFix guide

#5DK-R-006For Danish suppliers bank account and registration account is mandatory if...Fix guide

Invoice Navigator auto-remediates these at pipeline speed. See how →

View all Denmark error codes

Implementation Notes

NemHandel vs Peppol. Denmark maintains its own NemHandel infrastructure interconnected with Peppol. If your customer sends to Danish public entities, they need either a NemHandel or Peppol connection. GLN/EAN numbers are used for recipient identification via the NemHandel Registry (NHR). Denmark is evaluating whether to transition fully to Peppol.

Bookkeeping Act. The 2022 Bookkeeping Act doesn't mandate B2B e-invoicing directly but requires certified digital bookkeeping systems with e-invoicing capability. Non-compliance can result in fines up to DKK 1,500,000 (~€200,000).

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