Invoicing compliance in Denmark
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Timeline
Current and upcoming regulation for Denmark.B2G e-invoicing mandate established and expanded
Denmark became the first country in Europe to mandate electronic invoicing to public authorities.
Denmark became the first country in Europe to mandate electronic invoicing to public authorities.
| System | Description | Invopop Coverage |
|---|---|---|
| NemHandel / OIOUBL | Electronic invoicing to all Danish public authorities via NemHandel, using the OIOUBL format. Mandatory since February 2005. | Yes |
| PEPPOL BIS Billing 3.0 | From April 2019, all public authorities must also accept invoices compliant with the EU standard EN 16931 via PEPPOL. | Yes |
Digital Bookkeeping Act — phased rollout in progress
Denmark’s 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of issuing and receiving structured e-invoices (PEPPOL BIS 3.0 and OIOUBL) and generating SAF-T files on demand.
Denmark’s 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of issuing and receiving structured e-invoices (PEPPOL BIS 3.0 and OIOUBL) and generating SAF-T files on demand.
| Phase | Scope | Date |
|---|---|---|
| Phase 1 | Medium/large companies (classes B, C, D) using certified standard systems | 1 Jul 2024 |
| Phase 2 | Same companies using custom/self-developed systems | 1 Jan 2025 |
| Phase 3 | All businesses with turnover > DKK 300,000 for two consecutive years, incl. foreign entities with Danish VAT registration | 1 Jan 2026 |
| Phase 4 | Remaining businesses using in-house developed systems | No earlier than 1 Jul 2026 |
Updated OIOUBL validation rules mandatory
Schematron validation rules v1.17 for OIOUBL 2.1 become mandatory for all B2G e-invoicing. This follows the January 2026 cancellation of OIOUBL 3.0, with Denmark now converging on a single PEPPOL-aligned standard.
Schematron validation rules v1.17 for OIOUBL 2.1 become mandatory for all B2G e-invoicing. This follows the January 2026 cancellation of OIOUBL 3.0, with Denmark now converging on a single PEPPOL-aligned standard.
Domestic e-reporting obligation (estimate)
Denmark is expected to introduce a domestic digital reporting requirement for B2B transactions, potentially replacing the annual VAT client listing. The Bookkeeping Act already authorizes the government to establish a common public data reception for e-documents, laying the groundwork for a future continuous transaction control (CTC) model.
Denmark is expected to introduce a domestic digital reporting requirement for B2B transactions, potentially replacing the annual VAT client listing. The Bookkeeping Act already authorizes the government to establish a common public data reception for e-documents, laying the groundwork for a future continuous transaction control (CTC) model.
Single unified PEPPOL-aligned format
Following the cancellation of OIOUBL 3.0 in January 2026, Erhvervsstyrelsen is developing a single unified standard to replace the current dual-format landscape (OIOUBL 2.1 + PEPPOL BIS 3.0). This is likely to be based on PEPPOL PINT or a Danish National CIUS of EN 16931. Details and timelines will be published once the technical specification is finalized.
Following the cancellation of OIOUBL 3.0 in January 2026, Erhvervsstyrelsen is developing a single unified standard to replace the current dual-format landscape (OIOUBL 2.1 + PEPPOL BIS 3.0). This is likely to be based on PEPPOL PINT or a Danish National CIUS of EN 16931. Details and timelines will be published once the technical specification is finalized.
VAT in the Digital Age (ViDA) — cross-border e-invoicing
The EU ViDA Directive (adopted March 2025) requires mandatory e-invoicing and digital reporting for all intra-EU B2B transactions. Denmark, as an EU member state, must comply by this date. This is expected to accelerate the introduction of a domestic B2B e-invoicing transmission mandate ahead of the deadline.
The EU ViDA Directive (adopted March 2025) requires mandatory e-invoicing and digital reporting for all intra-EU B2B transactions. Denmark, as an EU member state, must comply by this date. This is expected to accelerate the introduction of a domestic B2B e-invoicing transmission mandate ahead of the deadline.