Countries · DK
E-invoicing in Denmark
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
| 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) |
| Code | Rejection | Guide |
|---|---|---|
| DK-R-006 | For Danish suppliers bank account and registration account is mandatory if... | Fix guide |
| DK-R-014 | Danish company registration number has wrong scheme code | Fix guide |
| DK-R-001 | Danish CVR number required | Fix guide |
| DK-R-005 | Payment method not allowed for Danish invoices | Fix guide |
| PEPPOL-COMMON-R052 | Danish Chamber of Commerce P-Number Format Invalid | Fix guide |
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).
Have a Denmark e-invoice that came back rejected? Check it here.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.